Tempura is typically a Japanese dish of deep-fried fish or vegetables. Here, it's deep fried PSP. The mind boggles.
The folks in this ten minute video decide to cover a PSP in batter and then deep fry it. At about a minute in, they cover it in batter. At about two minutes in, they toss the battered PSP in boiling oil. And at about three-and-a-half minutes in, they start cough and making barfing like noises - burning plastic and metals does that!
After four minutes into the clip, they pull the tempura PSP out. It's melted, falling apart and limp, and they don't seem to be thankful that, you know, there wasn't an explosion or a fire. Then, the guy in the white shirt eats some of the fried batter. He dips the PSP in tentsuyu and tries to eat the actual PSP, biting a piece off and then spitting it out while the cameraman cackles in the background.
Remember kids, melting electronics and putting them in your mouth is probably not a good idea! Filming yourself and putting it on the internet, less so. I feel like we've all learned something today.