Overall, it's pretty decent. You did not implement the blackjack trick correctly, though.
You should erase reflect from the shadow part. Based on the stage itself, you should have the shadow face the other way (ideally, up left, but mugen can only do up or down) and have it a little smaller. Try -0.3.
The following is your code cleaned up and with blackjack properly implemented (copied/pasted after bgdef part):
;----------
[BG 0]
type = normal
spriteno = 0, 0
start = -288, 0
delta = 1,1
mask = 0
;----------
[BG 1]
type = normal
spriteno = 0, 1
start = -288, 0
delta = 1,1
trans = sub
;----------
[BG 1]
type = normal
spriteno = 0, 1
start = -288, 0
delta = 1,1
trans = add1
layerno = 1
;----------
[BG 2]
type = normal
spriteno = 0, 2
start = -288, 0
delta = 1,1
trans = sub
;----------
[BG 2]
type = normal
spriteno = 0, 2
start = -288, 0
delta = 1,1
trans = add1
layerno = 1
;----------
[BG Sam]
type = anim
start = 40, 90
delta = 1,1
actionno = 3
[Begin Action 3]
7,0, 0,0, 200
7,1, 0,0, 8
7,2, 0,0, 8
7,3, 0,0, 8
7,4, 0,0, 8
7,5, 0,0, 8
7,6, 0,0, 8
7,7, 0,0, 8
7,8, 0,0, 20
7,9, 0,0, 200
7,8, 0,0, 20
7,7, 0,0, 8
7,6, 0,0, 8
7,5, 0,0, 8
7,4, 0,0, 8
7,3, 0,0, 8
7,2, 0,0, 8
7,1, 0,0, 8
;----------
[BG Max]
type = anim
start = -264, 124
delta = 1,1
actionno = 1
[Begin Action 1]
5,0, 0,0, 160
5,1, 0,0, 30
5,2, 0,0, 6
5,3, 0,0, 12
5,4, 0,0, 18
5,5, 0,0, 12
5,6, 0,0, 18
5,5, 0,0, 12
5,4, 0,0, 24
5,5, 0,0, 12
5,6, 0,0, 18
5,2, 0,0, 6
5,1, 0,0, 12
5,0, 0,0, 160
5,1, 0,0, 30
5,2, 0,0, 6
5,3, 0,0, 12
5,4, 0,0, 18
5,5, 0,0, 12
5,6, 0,0, 18
5,5, 0,0, 12
5,4, 0,0, 24
5,5, 0,0, 12
5,6, 0,0, 18
5,2, 0,0, 6
5,1, 0,0, 12
5,0, 0,0, 160
5,1, 0,0, 30
5,2, 0,0, 6
5,3, 0,0, 12
5,4, 0,0, 18
5,5, 0,0, 12
5,6, 0,0, 18
5,7, 0,0, 12
5,8, 0,0, 12
5,9, 0,0, 12
5,10, 0,0, 12
5,11, 0,0, 12
5,12, 0,0, 12
5,13, 0,0, 12
5,14, 0,0, 12
5,15, 0,0, 12
5,16, 0,0, 30
5,17, 0,0, 30
5,16, 0,0, 30
5,17, 0,0, 30
5,16, 0,0, 30
5,17, 0,0, 30
5,16, 0,0, 30
5,15, 0,0, 12
5,14, 0,0, 12
5,13, 0,0, 12
5,12, 0,0, 12
5,11, 0,0, 12
5,10, 0,0, 12
5,9, 0,0, 12
5,8, 0,0, 12
5,7, 0,0, 12
5,6, 0,0, 12
5,5, 0,0, 12
5,4, 0,0, 12
5,3, 0,0, 12
5,2, 0,0, 12
5,1, 0,0, 12
;----------
[BG PCat]
type = anim
start = -7, 73
delta = 1,1
actionno = 2
[Begin Action 2]
6,2, 0,0, 150
6,0, 0,0, 30
6,1, 0,0, 60
6,3, 0,0, 60
;----------