D.K.
Really bright little kid trying to get what he wants. If his mom wants to go by Linda - that is between her and Mateo. My parents had friends when I was little who insisted we call them by their first names. Not disrespectful. Disrespectful would be disregarding their wishes. My son (until he was about 4) called all non related adults by their first names if that was how they introduced themselves.
I don't like that the mom says she will hit Mateo or if Mateo doesn't want to get hit, she will hit someone else (didn't catch the name) instead. THAT is manipulative. Also - she says she is 'asking' Mateo to do something. Kids are literal beings. When you ask, no is an acceptable answer. If no is unacceptable, you don't ask, you tell. Simple.
I heard no 'disrespect' in what the kid said. A child's job is not to obey his parents. It is to test boundaries in getting his needs and wants met. It is a parent's job to set and enforce these boundaries in a safe way.
And yes, it is very funny.