Cute!

Is this a new character?

He's actually been in the comic for three years now. Here's some more FA art of him:

http://www.furaffinity.net/view/8793739/

Oh, Is he the kid that Sam adopted?

Yep, that's him. This is him a little older, perhaps.

Will Victor ever speak?

I wonder. Does it sound like a warbly trombone? "Wah-wah-wah-wah."

Highly Cool :D

He's wondering how many GB of storage is in that big plastic disc.

Answer, maybe 420MB, give or take the transfer of analog data to digital.

" HERE IS GOD ! "

For unexpectedly appropriate character imagery, I think you just set a new record.
Or an old one.

Victor = The Victor Gramophone Company that eventually evolved into JVC. Victor (Japan's name for JVC) uses Nipper in it's logo.
HMV = His Master's Voice the UK music store chain that grew worldwide, but only the UK could use Nipper's likeness.
RCA = The Record Corporation of America had purchased the Victor Gramophone Company at one point and brought the rights to use Nipper's likeness in the USA.

A pity the trio can't combine to form the Nipper Corporation.

Cute

I have an old HMV radio from the 60's on my shelf :) I think you nailed the doggy's expression and pose.