The animation quality in this short is breathtaking: sea foam, delicate little feathers, curling wave-crests, and sand flats are so detailed and beautifully-animated that it's hard to tell it is animation.
The scene when the kitten helps the pitbull escape their dreadful situations (both are homeless and the pitbull was abused by his owner). The moment when the pitbull climbs the fence to freedom with the kitten on his head will have you crying and cheering for them.
The pitbull and kitten finding a loving home with a new warmer owner; kudos to one of the two new owners that took them in and gave them much needed love. She had nothing but the kitten's trust and her own instincts to go on, and she found the courage to open her heart to the poor mistreated pitbull.
The three Hindu deities taking the form of super heroes.
Sanjay sacrificing his action figure twice over to help stop the chaos monster.
Forget the movies for a second, the survival of the entire damn company is a CMOA. It spent something to the order of half a dozen years shilling one of the most advanced medical computers ever madenote at the time to companies that couldn't afford it, with pretty much no backing (this was during owner Steve Jobs' time away from Apple) and yet extremely few employees even considered quitting for better offers. John Lasseter—who was some guy using software-company resources to make short films—turned down job offers from Disney to stay at this dinky little start-up, insisting that unless Disney hired all of Pixar he'd stay where he was. Jobs straight-up refused to stop throwing money into this company in spite of ridiculously small returns on that investment. All on the hope of someday making the first all-CGI movie. And they did. Cut to twenty-one years later — Disney does, in a manner of speaking, hire all of Pixar, and puts Lasseter in charge of all Disney animation. AWESOME.