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The voice is the best part! It reminds me of the Happycake Oven episode of Sealab.
A french accent is just the traditional accent to apply to anything under the sea. Try Spongebob Squarepants and The Demented Cartoon Movie for examples.
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It's an impression of Jacques Cousteau, the famous submarine documentarian.
To me it does sound like they've ripped off the Oddworld theme. It's almost identical for those few seconds. They probably think that the music is in the public domain (i.e. out of copyright).