Oh, man. This story is pretty famous in the UY community.
And I'll be honest, I didn't really see its appeal.
Like, yeah. Lum suddenly turning into a cow might've been quite a shock to Ataru. But the whole thing was so ridiculous to me I couldn't take it seriously.
Also, I thought Ataru overreacted. I liked chapter 206 Love Knows No Barriers way more as it pretty much achieves the same thing but in a way better way.