0:53 gets me all the fucking time man, warning: do not have a liquid substance in your mouth while watching that part, computer or device may get wet!
xD
I don't think it is messed up nor do I think it was intended to be funny. People taxidermy their beloved pets all the time, so, that they'll always be with them. This particular guy just went a little extreme with his creativity, plus he mentioned that he wanted to give his cat the gift of flight.