homer telling bart that saving mr burns life for nothing would be ridiculous was a great scene in the episode aswell as the part where burns gives him a card and nothing else and homer goes nuts, immediately writing a letter to mr burns and bart mailing it without his permission. attempts to get the letter back were great too, a memorable scene being:
homer(impersonating badly): hello, my name is mr burns. i believe you have a package for me
postman: okay mr burns. what's your first name?
homer: i don't know. (later) great plan bart.
the fact that mr burns doesn't realise that the letter is sarcastic is a great addition to the episode aswell and one of the funniest scenes was at the end where the family is trying to work out the moral of the story. this was a very well put together episode of the simpsons and proves that this is definitely a humerous show.