Seinfeld is my favourite show of all time, but even the best of shows have down momments. This episode was without a doubt in my bottom 5 episodes of the intire show. I thought the storyline of the caped man was really boring and had beginner-like qualities to it. And putting the writer of the show, Larry David as the caped accountant, he just didn't seem funny at all.
The last seen was pretty stupid too. As if the caped man would say to Noreen, the lady about to jump off the bridge, "Im Frank Costanzas accountant." Why would that convince here not to jump? She doesnt even know who Frank is.
As much as I love Seinfeld, I wish that episode was never written... sorry if i offended anyone who liked it.