I didn't know until looking at the reviews on Letterboxd and IMDb trivia that this was the last Mickey Mouse cartoon that Walt Disney worked on, in other words the final one that was a short in this format (I have to think Mickey Mouse showed up *somewhere* in the 13 ensuing years until Disney died, maybe someone can bring this info up). It certainly was a good one to leave off on, and mostly because it goes back to the spirit of the early Mickey Mouse shorts: Mickey having lots of gags involving other animals that are screwing around with him.
Of course it's not quite the same since we also have Pluto, but the raison d'etre of Mickey Mouse can be seen here just as well as in those late 20's and early 30's shots (it's not quite that quality, but then what is). It's a lot of fun to see the hijinks ensue with the clams and then the seagulls, and the light but constantly mounting touch that Disney brought, where a gag builds on top of another and it's about the affronting personalities and clashing of conflicts more than anything, makes it memorable.
I think that it helps to watch it as a kid initially, as I got to do (thanks Disney Classics VHS series in the 80's, which introduced me and other kids to Steamboat Willie by the way), so that the history of it and that significance can come later. If you take it on its own, it's not any masterwork but it's fun and engaging and cute and that's what counts.