I must admit I was pretty dissapointed with Season Four so far. It's considered to be a "breakthrough season", yet the first seven episodes (especially "The Bubble Boy") I thought were not of the same quality as Season Three delivered, perhaps because of my heightened expectations. Don't get me wrong, they were still funny, but not roll-over-on-the-ground funny like "the Boyfriend" or "The Fix-Up". That all changed when I saw this episode. I couldn't stop laughing! It may seem like a lot of things are going on, and it's true you may not laugh as much if you haven't seen the rest of the season(I do think a more appropriate title for this episode would have been "The Panty Remark"), but I don't think many episodes of Seinfeld could top this one, especially that last line.
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