Create an illustration of Luffy from One Piece, highlighting his extraordinary elasticity in a humorous and unique manner. Set against a whimsical and lively backdrop, the artwork should capture Luffy's Gear 5 transformation as the legendary God Nika, showcasing his pristine white form. Focus on exaggerating his rubbery features for comedic effect, employing advanced rendering techniques. Allow for minor creative adjustments while maintaining the essence of the concept.