1:22 It's called Ass Pounders 3. It was from a episode called Jeffy's New Toy. Goodman sent Mario a porno called Ass Pounders 2, and Jeffy accidentally saw it. I think you should react to that or The Call of Duty Blackout, also by Sml.
3:13 Their roles switched during this video and specifically through this part, usually, Mario would sign straight away for the money, but this time isn't sure, which means he is acting like Rosalina. But Rosalina would usually say no, but this time acting like Mario. Cool detail!