This is one of best dark humour piece I've seen in this period and despite the work is old I discovered it only today and instant love for the many elements that made me laugh and appreciate the work:

first the way the humour has been built. In the first four panel everything seems pretty normal (if we exclude an elephant who managed to fly up to a tree) but starting from the fifth panel we can see something slightly off if we focus how Specks and Fats are looking at each other (they are up to something) while Deacon builds what will be later a manipulation to make Dumbo take off. This is further reinforced by Dandy "Jim" Crow who uses reassuring words to convince Dumbo to fly. I've noticed Fats and Specks's surprised faces as if they were saying "Wow, he really fell for it" XD
When I then saw in seventh panel the crows faces, especially Specks and Fats's faces I immediately understood they were searching for an easy meal, lol.

second I love the different techniques used here from the realistic tree (shades, highlights and brush strokes of the bark) to the more cartoonish style of the characters in the main seven panels. It creates a nice contrast that like in a circle that engulfs everything brings the reader to reality with the crows drawn accurately (black bills and legs for example). I also love how the tree in the main bg gradually disappears the more one proceeds to read the comic as if we were seeing something dynamic that follows Dumbo's jump and attempted fly that will end catastrophically. (I also noticed the crow's eyes in the tree, nice touch!)

third I laughed so much at this, great job to you and Test. You did a fantastic job with both mixed techniques and well-built dark humour.

Don't share that with my sister haha. ;D

THOSE FUCKING CROWS!!! :D

That's just horrible LOL! It's awesome, and I really like the design of the somewhat gory scene.

Great job guys :D Dark comedy at its finest!