I worked on this film and have seen it several times in various stages of development and I can say with certainty that there is zero transformation content in the film. The lead character is surgically put inside a custom made walrus suit, with the final result being more horror based than realistically portraying a walrus. It is truly an unforgettable sight to behold though. The lead character in question is also male, so this board will probably have little interest in that, if any.
That being said, it's a great film and I highly recommend that you go out and support it.
(It'll help me get more jobs in the future.
)