The video is simply about an elephant having a wank. There are small things in the video which you might not catch, like the peanuts on the table, the elephants on the computer screen, and the "tag section" in the description of the video. It was posted when lewis was unaware and when he found out he just flipped.
"Elephant Having a Wank", has over 300,000 views. The description for the video is "Simon has discovered the secret formula used by Parry Gripp to make incredibly infectious songs! It's "An animal doing Something". Here's Simon's attempt."
The video can be found on the main channel here: Elephant Having A Wank - Original Song Inspired By Parry Gripp
There is some speculation amongst the fanbase that Simon posted this video without authorization and approval from Lewis. While this rumour is essentially unfounded and is admittedly an exercise in simple speculation, the generally held view is that Lewis, upon seeing the video after it was posted, shouted "Simon!" so loudly that it resonated down the midlands, and could be heard all the way to London, whereupon Simon, startled from his normal, non-casting state of stupor and malaise, instantly aware of the source of the shout, replied euphemisticly: "Balls to it, Lewis."