TakogurashiP9

Since then, every night I meet tako-san in my dreams.
I take strolls with her on the ocean floor,
We have tea in the cafe in the ocean,
We chat together.
I might be the only one who can see tako-san,
but I think that I'm also the only one that she can show these landscapes to.
I've come to love tako-san even more.
From now on we'll always be together.

Analysis

u/bouncepaw: This scene reminds me of the episode in Shimeji Simulation when Shimeji dreamed of Yoshika. I also got a theory that all of Shimeji SImulation is just Tako's dream.