It doesn't have a message. Unlike Yuasa's other works, it's ACTUALLY A PRETENTIOUS SHITFEST TRYING TO LOOK INTELLIGENT. The main story is about the cat dude trying to retrieve the other half of his retarded sister's soul, but there's not reason for the water elephant and all the other fucked up imagery. THERE IS NO 'DEEP', HIDDEN MESSAGE, IT'S JUST EYE CANDY.
Stop watching this overrated (yet nicely animated) short and go download Mind Game and Kemonozume