Based on the first three episodes of the season, I really do think that Andy has a chance to be a great boss for the show and that Ed Helms has the chance to carve himself his own little niche in the Office history that isseparatefrom what Michael Scott did. Although I don't think this episode does it as good as the next one does, "The Incentive" is still a good example of how Andy is different than Michael; he's nicer, he's more willing to go over the top to keep morale up and he's just more easy-going. I know not everybody will agree, but this was the first episode since Michael's been gone that I felt really good about the show.
In this episode, Robert California gives Andy a task: raise profits by eight percent over the next month or so. Andy thinks it'll take more time than he's given them, so he gives the office an incentive: for every sale they make or increase, they get points. And if they get 5000 points combined, he'll get a tattoo on his butt. What makes the episode hilarious is how quickly everybody gets to work, doing everything five times as fast as they usually do so they can call Andy's bluff.
In a touching moment, as the crew goes to the tattoo parlor, Jim lets Andy know that nobody is expecting him to get the tattoo, but Andy, in a move to improve morale even more, gets a tattoo... but it turns out the group went ahead and secretly had the tattoo he was going to get changed to a dog with "Nard" written on the back.. Nard Dog! Andy gets another win, but it feels completely natural and nice.
That being said, the first half of the episode dragged a bit, and although James Spader was superb in the finale of the show, he's been a bit lackluster. He's funny in a weird dry way, but he reminds me of the rest of the bosses we've had on the show: occasionally funny, mostly dull. Let's hope the show can keep its momentum going.