Good, but needs work.
I loved the VGCats comic, and the flash was funny, too. The only thing I have a problem with is the voices. The first squirrel gets a bit hard to understand him when he's talking about how great it is to be borderline racist, and then when the second says, "N-, please!" at the end, the way he said it seemed so odd. The voices are just too different from in the commercial.
I think it's a great comic, but the voices need work. Good job.
I don't see how anyone could see this as racism. It's mocking the original commercial for the racism that it had.