Of course it is a reference to Freddie Mercury. It might be a double entendre to include Fred Astaire as well .... but it is undoubtedly a Queen reference when he uses Mercury's voice, facial expression and then the lyric about going "mad" which is homage to queens last album "Innuendo" 's lyric "I'm going slightly mad".
Enjoy Freddie's reincarnation ad Mika ... I missed him and I am glad he is back!!! Maybe he can reunite the old gang and have some fun ... in addition to making some smash bang great music for the new millenium.
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I only just finished listening to that on Max