That's Mikey Neumann, writer on Gearbox's megahit Borderlands, smashing up living room furniture for the debut episode of "Anthony Saves The World." His mum did not actually give him that table. It's from IKEA - it's got cardboard in it.
But they are in fact filming in Mikey's home. "Anthony" is Anthony Burch, another Gearbox writer. And the episode's director of photography is Brian Thomas, Gearbox's cinematic director. The music, also, is done by Danny Baranowsky, who composed the soundtrack for Super Meat Boy.
Mikey promises more episodes are coming, so be sure to check back at his YouTube page.