Nobody talks about this one. A kid inherits a sushi restaurant and has to keep it alive while his manager, a seal in a human suit, sabotages everything with the worst possible advice delivered with complete confidence. The humor lives in that specific friction: absurdity playing it completely straight, deadpan sushi shop economics meeting a marine mammal who has no idea what he's doing. It's not trying to be clever about it. The gag is that simple, and that's why it works.
Sushi Azarashi is a 2001 comedy short from M.S.C.