Makes me think of the Xenon from the X games, although they have no specified appearance; I guess from now on this is how I'll imagine them if their ships were comm-able, shouted taunts and things.
Anyway, I think it's cool; Miku is an android anyway so it's not surprising. Although, she (or 'it') doesn't look like she'll be much use for singing in this form, hurhur.
Dammit, this is one of the few things other than /x/ that messes with my head. Yet I still love finding them. Also, it's beautifully animated *Throws up, passes out*.