If you're the kind of person that feels art is of no real value, this is the same. If you're the kind of person that feels are is in and of itself something to cherish for its own sake, then this is also the same.
There is no originality here. I have a lot of difficulty accepting this as anything but time spent adjusting CSS to conform to the reference image. Impressive for the time spent, but hardly art.
Well, A) there isn't any originality there, and B) it is more impressive because of the skill involved. There is little to no skill in recreating a logo as simple as Twitter's out of vector circles - the originality was in the design, not the implementation.
If you're the kind of person that feels art is of no real value, this is the same. If you're the kind of person that feels are is in and of itself something to cherish for its own sake, then this is also the same.