This may very be a self-representation of the artist. The legs being tied could reflect how the artist felt as he remained the in same exact position in his chair for hours on end. He wouldn't have felt so bleh if his computer was usable, but since a vital part is missing it's useless. Reimu's torso over there is just about how much he got done on his project since he last saw the light of day, of which he is not very thrilled to see.
You know, that "uhh, so this is outside huh?" feeling when you just started coming down off your acid trip. Yeah, kinda like that.

"Kappa salvation" is, according to Nitori, a tag you put on this person's videos because the Nitori depicted therein is so sad and desperate that you just want to save her. The second video has a scene where Nitori has typed "help" into a search field, but she can't do anything because her keyboard doesn't have an Enter key, and you have to press Enter on Japanese IME for the text to finish being input. Nico's acting up on me, so I can't watch Reimu and Suika right now.

かっぱ救い]

このイラストは、servossさんの動画
『[東方]　レイムとスイカ　［手書き］』　http://www.nicovideo.jp/watch/sm14004512
『[東方]　拝啓、早苗　様　[手書き]』　http://www.nicovideo.jp/watch/sm14367002
に出てくる『かっぱ救い』のネタを使って、にとりの歌のカラオケを歌う時の背景用に描いた絵です。
この方の動画はとても素晴らしく、いつも楽しく拝見させていただいてます。
快く公開許可をくださったservossさん、ありがとうございました。

ところで完成した後に気づいたのですが、メインのエンターキーは外したのですが、テンキーの方を外し忘れましたとさ(^^;)

This video is based on the "Kappa salvation" material from servoss's videos:
"[Touhou] Reimu and Suika [hand-drawn]" http://www.nicovideo.jp/watch/sm14004512
"[Touhou] Dear, Miss Sanae [hand-drown]" http://www.nicovideo.jp/watch/sm14367002
I drew it for use as a background for Nitori karaoke songs.
This person's videos are wonderful, and I always enjoy watching them.
Thanks to servoss, who was happily willing to let me draw this.

I didn't realize it until this was finished... even though the main Enter key is missing, I forgot to take out the one on the numpad ^^;

Reimu obviously punished Nitori for stealing her clothes and trying to build a robot Shrine Maiden.

Just a note that I've translated the relevant videos by servoss with his permission:
Nitori's infomercial: http://youtu.be/BiwK8lBr5E0 (This explains that Reimu chest and why Nitori ended up this way)
Reimu and Suika: http://youtu.be/zbtVsKEnXIE (From 15:43. This explains Nitori's position and the barbed wire)
Dear Ms. Sanae: http:/youtu.be/Q6pzNYYr8tg (From 6:20. This explains the Enter key business)

servoss's videos are one of the most viewed Touhou hand-drawns on Nico. Most serious Touhou fans there should understand this reference.