Well...
My sincerest condolences on the death of your friend. I know this must be a hard time for you and I hope you can pull through. However, that being said, this isn't a very impressive flash. If you look at it as though no one is dead and this is just some thing someone created for fun, then you have to admit that it's not long enough and doesn't have enough substance to really be anything.
Some decent graphics coated with a subpar song that last for less than a minute. No plot or anything just someone (who's never shown) driving a few seconds and crashing (into someone else who's never shown). On the other hand, if you're expecting this work to survive the first 200 votes simply because it's tributed to a dead person and you're trying to cash in for an easy score I severely question your morals. There are few things I hate more on Newgrounds than people who try to tribute a flash that took them 15 minutes to make to a victim of a recent tragedy in hopes that sympathy votes will bring up their score.
As I said though, I'm assuming you aren't hoping for sympathy votes, just making a dedication. If that's the case then, as I pointed out, I should vote based on the quality of the flash without being influenced by sympathy. So... I like your art, but make longer flashes with a little more depth.