I'm not sure why everyone is rating this so low. Yes it is basically a rehash of the first episode with different filters thrown in. But that is very on-theme for the style of humor in this series. It's gag humor. It's supposed to be ridiculous. And the fact that it references the first episode so heavily instead of being standalone is refreshing. All too often, specials are just some random side story that ignores everything that happened in the main storyline or only barely references it for a 10-second gag. Also, the way they break the fourth walltalking about the delay in production of the episode and turn that into the actual theme of the episode, using it to their advantage to show very unrelated sequences without having to rely on transitions and rather just making them "movie ideas" is genius and removes what would otherwise be hard-to-write dead time.

This is exactly what I expected to see in a special episode and is one of my favorite single anime episodes of all time. Every time I rewatch it I laugh so much. The creators knew what they were doing with this episode and pulled it off so well. Unfortunately, most viewers tend to agree that it's very bad and not worth watching. Ultimately everyone has a different sense of humor, and neither camp is "correct" more than the other.