It's hard to give a good rating to this, unfortunately. I don't hate it, but objectively, it falls flat on every level. The "quadriplegic amputee" idea is most likely either taken from Nameless character, either inconsciously inspired by, which, in both cases, thus not an original concept. The comedy was dull. There are barely jokes about the fact he's paraplagic. And the final "joke" is not even based upon that ! A joke that slices off the guy's head ? Maybe I fail to see the humour there, sorry if I do, but I anyway that's not really funny in the context. I mean, why would you need a paraplegic amputee for that joke ? You could have used a mentally retarded albinos that wouldn't have changed anything.
As for the animation, it's alright, you worked on that at least, albeit the drawing is poor. And use a best voice actor, the voices sounded so unmotivated.