The fact that Fraiser isn't losing its touch even after full nine seasons is astonishing to me. It is one of the rare series which can still deliver in this year of airing. I didn't think this episode would be as satisfying as it was.
Frasier was hilarious when he refused to get out of that parking garage, letting his principals rules over him and the parking guy. I loved the comments from Niles and Frasier's slow realization that he did the wrong thing, and it was funny when he destroyed the ramp upon finding out that he needs to pay more.
The other part of the episode with Martin and Daphne was also very good. I loved how Martin showed his vulnerable side with explaining to Daphne that he's going to miss her by using Eddie. Also, probably the most hilarious part of the episode was the very end, when an unsuspecting Frasier talked about his car experience and didn't know that his listeners thought he was talking about having sex with Roz. Hilarious!