It arrived yesterday.
Spoilers below; do not read this if you want to avoid knowing the whole plot.
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There are two tickling scenes in this short film (about 12 minutes long).
The first scene is F/m. A teenage babysitter is putting a seven-year-old boy, Charlie, to bed. His bare feet are sticking out of the covers. She warms him about Tik-Tak, a troll who lives in closets and waits until children are asleep. Tik-Tak, she says, looks for bare feet sticking out of the covers and then tickles them. Upon saying this,
she tickles Charlie's feet. He doesn't laugh, and says that his feet are not ticklish. At this point, the babysitter goes on to tell him that, if Tik-Tak finds feet that are not ticklish, then he takes them.
With Charlie in bed, the babysitter goes into the living room to watch scary movies on TV while awaiting the arrival of her boyfriend, who is working delivering pizzas. Meanwhile, Charlie sees a troll come out of his closet, with a mask for a face and holding a scythe. Charlie, whose feet are not now sticking out, hides under the covers.
The troll finds the babysitter asleep on the living room couch with her bare feet sticking out of the covers. Great close-ups of her feet at this point in the film.

Then comes the second tickling scene in the film, M/f.
The troll tickles her bare soles with his fingers, four or five times. He gets no reaction; her feet are apparently not ticklish. The last two times she comes half awake, and mutters to her boyfriend (who has not yet arrived) to stop touching her feet because she hates to have her feet touched.
At this point you should turn off the film, IMHO. The troll cuts off her bare feet with the scythe.
😱
The film ends with her trying to claw her way across the floor, bleeding from both stumps. The troll goes back into the boy's bedroom and he tosses one of her severed feet to Charlie, still hiding in his bed under the covers. Her boyfriend is sitting on the porch, freezing in the cold, after not getting any answer to the doorbell.
Was it worth $7.99 plus shipping? No.
It is a spoof of the genre of horror films with a female teenage babysitter and a little boy alone in a house. It not a tickling fetish film.