After having finished watching all the Antigravity Cat cartoons, I feel like this is the best one. It carries the joke to a new bizarre level without necessarily being inaccessible to new audiences. The premise of a cat opting to float on the ceiling is fantastically amusing- they'd be that snide. And the piss even works out funny enough. That said, I feel like either the "trilogy" should be complete, or future series installments will need to move on from the piss joke and start doing other things with the antigravity premise.
Finally, it moves very cleanly and sounds very good. The simple art style is likely to thank for that, but it's still made better for the nuanced animation.