I think it's kinda funny. If it were a real koala that'd be messed up. But it looks like the Koala with the glasses and mug is a commercial of some sort...kind of like the geico gecko, and from the looks of the gif the koala is probably really annoying in the commercials so they made this gif as a parody of what many people probably feel from watching the commercials....Or the person is just messed up and thinks violence = humor...which in many cases actually does to most people. Hence slapstick comedy is the most widely understood and common to show.

HAHAHAHA!!!非常好！！解壓~~

I hate the idea that someone loose his time to do this, yet, I would prefer not to see it.

haha ..........

Actually the real add is pretty funny. Makes sense, I've never daydreamed about punch animals in the face, but I have daydreamed about punching my boss in the face and that's when I figured I should get a new job too heh.