Much like Banksy turned the tables on documentarian Thierry Guetta by taking control of the project mid-way through in Exit Through The Gift Shop, this squirrel inverts the relationship between "wildlife photographer" and "wildlife" by snatching a GoPro camera off of the ground and charging up a tree with it.
It's likely that the squirrel's motivation in this was rooted less in the question of "Can I assume creative control of this project and turn the camera on the man who believes himself to be in control?" and more "Is this good to eat?" but there's still something remarkable about getting a first-person look at what it's like to effortlessly ascend a tree.
As for what it's like? A bit shaky, apparently, and fast (especially relative to the size of the squirrel and camera). After successfully showing us the answer to that question, the squirrel turns the camera in the direction of its owner, takes a brief selfie, and then throws it to the ground, his interest in art exhausted. That's what we call cinéma vérité.