This episode is fantastic, with so many funny moments from the prison time coupons, to Earl's suggestion about balls, to the bulk of the plot with the great plot twist. Coming out of nowhere, it was hilarious, and the breakup was quite funny, as was Earl's attempts at reuniting the gang leaders. It was a very funny plot, with great jokes spread throughout such as Roy and the warden.
Perhaps even funnier is Randy's subplot where he becomes a guard, the 55% being the highest guard score ever being a great ending to the storyline. Randy trying to commit crimes was great as was the cop's reaction to his grafiti which prompted a punch in the face, and Randy studying.
Overall, this is a fantastic episode and just because Earl is in jail it hasn't slowed the series down at all... yet.