@Mercsenary Nope, it doesn't. It's something linked with other of Kouji's works (the 2-koma if I recall correctly), the hammer is other of Akashi's inventions: A lolification hammer (its effects are temporary though).
Nice to see this one translated, seeing Kouji's translated is always good news ^^
Nah, that hammer is a recurring tool in Kouji's work, and is used to make ship girls younger. I think the ending implies it leads into this story: http://danbooru.donmai.us/pools/10036