This is one of the classic episodes of this excellent, well-written series. This one clearly demonstrates the major characteristics of most of the leads--the OCD traits of Frasier and Niles, the free-wheeling sexuality of Roz and the irascible-yet-lovable personality of Martin--in a knee-slapping turn of events ending with an over-the-top scene that exhibits the gifts of Kelsey Grammer and David Hyde Pierce as physical comedians.
Frasier and Niles are obsessed with having the best; they can't begin to enjoy their experience at a tony spa if they believe there might be a more exclusive membership for more upper crust guests. The Silver Door treatment isn't nearly enough when they see that Gold Door. And we're going to find out just what ridiculous lengths they'll go to in exercising their obsession. Roz has a connection, of course, to help Frasier and Niles get in deeper at the spa. An elderly senator "owes her one" for knowing CPR during an intimate encounter (and we see this reprised in a fun way during the postscript scene at Cafe Nervosa).
A poignant sub-plot involving Martin and Daphne watching old episodes of 'The Rockford Files' makes a subtle point about aging. Daphne sees Martin as a Rocky-like character, personifying Rockford's cantankerous old man. Martin, however, identifies with Rockford, seeing himself as the hero--cool, confidant and connected to the streets, solving crime as he once did when he was a cop. To make peace, Daphne is forced to massage Martin's ego, just as she once rehabbed his bum leg; and finally both embrace the fiction that Daphne sees Martin the same way he sees himself in his memory-aided mind's eye. Anyone who has lived past 50 can appreciate Martin's petulance.
This deft juxtaposition between the heart strings and the belly laugh is an example of Frasier at its best. As if it wasn't enough to simply sit back and enjoy Niles hopping around in his mummy-wrap!