Simon is definitely not taking this seriously and an upgrade cannot be ruled out.
A lot depends on how much of a common pre-punishment routine this is. How much is he expected to know what is expected of him? How much do I really expect to find him ready as I instructed? The more his is expected to be ready then more he knows I really mean it and the less likely I am to be amused at finding him like this and more likely the chance of an upgrade. If it is the first time, or one of the first times, he has been told to do this I may be more indulgent, or, at least, more tolerant.
Another factor is the reason why he was told to bare himself. Is is because there is an always bare spanking regime or was a bare bottom offence? If it is the latter then would be that this is a serious transgression and I am much less likely to be willing to put up with this nonsense and defiance, however amusing, so an upgrade is much more likely.
If I upgrade I will ask Simon why he is not ready. Then I will tell him to take his trousers and underpants off while I am go to get a slipper (or hairbrush, or ruler or spoon or something like that) and that if his bottom is not bared and ready for me by the time I return I will use it on him rather than my hand.
Gosh, I am surprised to find myself taking such a hard line!
Then again it is possible that by the time I arrive in the bedroom I will have calmed down or seen reason and be inclined to completely reprieve and finding him like that might only reinforce me to relent.
(Looking at the picture again I am not sure if he has done nothing that he was told to do or it is just that he is not waiting in the corner. I had assumed the former but but now I am not sure)