There's very little to say about this.
Basically it's just TANKMEN 1 told from a different prespective with some new dialogue which isn't very amusing. The jokes were stale and poorly timed and the overall synopsis was drab and unamusing.
From the artistic point of view this film appears to be very good; the art and animation is well done and the sound is very clear and coherent. I hope TANKMEN 2 has some actual "worth-watching" content.