That's a very novel way to get rid of a telemarketer! I really must try that. It's pretty smart – you are about to get caught for theft so fake your own death by getting a civilian to 'overhear' your 'murder'.
It's not often that we see Gibbs so taken with a woman – I've only seen him flirt so much once before, it's a shame, he really liked her. It's quite a jump from theft to murder, she's quite a piece of work. It was necessary to kill him though – when caught, he would have identified her. It's pretty cold that she killed him just because of that, it doesn't seem enough of a reason to kill really.
The double team is quite funny, though the Italian guy isn't nearly as cute as Tony. It was a little overdone but still amusing.