I really love the type of art that augments reality, like when an artist paints a mural that looks like real people standing in front of you, or how trippy MC Escher paintings can be. The thing is, that type of art doesn't belong on a body. It's too confusing, which in turn becomes very disturbing. That's what happened with this tattoo. It's a really great idea... just not for a tattoo.
This tattoo is way too in your face. It's like you can't look away, but all you want to do is look away. No one is going to take this guy seriously with his shirt off. Not that there are too many situations where you'd have to be taken seriously with your shirt off, but I can think of at least one very important activity.