This is a big episode for Matthew as the plot revolves around him. In typical Matthew form, he does not have medical insurance because he was still “shopping around.” The episode then goes on to make Matthew lie to the worker’s comp representative in order to get his medical bill paid as well as get Mr. James off the hook for any lawsuit.
This is a typical example of the series due mostly to its famous chemistry between the cast. This episode shows why this is the best cast sitcom ever. The focus of this particular episode is the interaction with Matthew. As Dave and Lisa try to outsmart Mr. James and Roger, the back and forth commentary is at its best.