Obviously a Niles-centered episode, it represents a turning point in his character. He is forced to become more middle class during his tenure at the Shangri-La. This episode is a culmination of the inevitable lifestyle Niles must live in without Maris\'s money. From now on in the storyline, Niles becomes just a little more of an average citizen willing to try new things versus a %100 stuffy socialite. Things he does after this episode he NEVER would have even thought of previously (such as learning basic car repair, how to ride a bike, and even yoga.)
The episode is full of humor demonstrating just how upper class Niles has been up to this point. Who can forget his ridiculous bed time preparation routine? Or how Frank was kind enough to put on pants when showing Frasier and Niles the apartment at the Shangri-La. Tons of laughs in this nearly flawless episode.