We're both big fans of the game - got our Saturn 
converted so that we could run the import copies 
(Japanese territory locked copies) of the games 
before they were released here. ^_^  I did see a 
cel of the merman once on Yahoo Japan - I think 
it was sometime last winter. (It wasn't too long 
ago, but long enough that I've already cleared 
out my box of the URL.)  It wasn't a wonderful 
cel though. It was panned very far back but it 
also had a wave of water coming up behind him. 
(He was throwing his attack.) On the other hand, 
keep watching! It might pop up again because I 
don't remember it ending with a high bidder. And 
it might get listed for less if it didn't sell 
the first time. ^_^

Good luck!!!

Many Sharp Smiles,
--Drac