In short, watch this episode if you're a Naruto fan and want a good laugh. But if you're searching through all 200+ eps for the most interesting/important ones then feel free to skip this one. You won't be missing anything.
It's a rather big forehead smacker on the part of Naruto's character. He's not the brightest crayon in the box in any situation, but the fact that he falls for the two men's disguises is completely ridiculous even for him. Seeing as this episode was only done for comedic value, however, this can likely be overlooked. I'll just guarantee that you'll spend most of the episode shaking your head and wishing for the time skip to hurry up and get here.