Ackman is a demon kid who collects souls, and Akira Toriyama decides the entire premise is absurd enough to just go full cartoon violence slapstick for 25 minutes straight. The OVA doesn't pretend to be anything except permission to watch a 200-year-old gremlin wreck things with rubber-hose energy and zero consequences. It exists in that specific mid-90s space where a manga god could make something purely for fun, purely for chaos, and never worry about it needing to mean anything.
Ackman is a demon child who has already lived for two hundred years, and his job is collecting souls for the Dark Devil Lord. This one-episode OVA wraps that premise in a blend of action, comedy and supernatural elements. It premiered at the 1994 V-Jump Festa and was afterward made available as a bonus video that V-Jump buyers could send away for.