Surreal and sublime!
I'm usually no fan of flash comics due to the slideshows known as Thamesis, Broken Saints, and Faux. However, rather than go the 'motion' comic approach, you chose to make it more like a regular print comic. A wise decision on your behalf, Celx.
When it comes to the art, I really like the style that you drew this in. It's really whimsical and a fresh breath of air in a pool of anime/Ren & Stimpy/Simpsons imitators. Plus, I also like the use of subliminal text in the background, along with the 'one color, multiple shades' approach. However, I suggest that you increase the contrast between values because the panels can be hard to read at times. Also, I bet if you teamed up with someone who is really good at animating, this could end up in the Top 50. The music was well chosen as it helped set the mood that you were aiming for. On the other hand, I think that you could have used a few more songs from the Audio Portal. (Try Arnas, Helbereth, AukeSam, and Obsidian Snow.) As for the content, it really shows that you have the mind of a storywriter. I haven't checked out Cooljaw, but this series has a sense of originality and the presentation is excellent. Surprisingly better than many of those flash cartoons that have 4.00 scores, but have terrible plotlines.
Likes:
-Original
-Nice art style
-Clever music selection
-Great atmosphere
-Well written
Dislikes:
-Needs stronger value contrast.
-The fact that this is a Flash comic.
-Could have used a few more songs.
Overall: Celx, as said before, I bet if you teamed up with a really good animator, this will have a much higher score. Here's an eight on my behalf. (I originally was going to give this a seven, but you get a one point boost for something that was a great read.)