Kira decides to help Lacus escape the Archangel. This requires her to wear a spacesuit. Her stuffing that fancy dress she's wearing into the suit leaves a prominent bulge around her belly, causing Sai to jokingly ask how she got pregnant so quickly. Then when she later meets up with Athrun (still in the same suit), he does a visible Double Take, but doesn't comment.
La Flaga attempting to defend Kira, after the latter set Lacus free. Natarle, as prosecutor, has more or less memorized the rulebook, while La Flaga is having to flip through his copy to try and keep up. And if that wasn't funny enough, there's his response to Kira's assertion that he didn't save Lacus so they could use her as a hostage.
"From the looks of things you could have used her as a girlfriend!"
Helpful, no. Hysterical, yes.
Mu thoughtlessly calling Waltfeld "kind" in front of the people whose homes Waltfeld has just razed: not funny. Mu suddenly realizing that everyone is glaring at him and making an incredibly awkward attempt at backpedaling only to get yelled at by Cagalli: priceless. And yes, one of those people is Natarle as well.
Cagalli's and Andy's argument over whether chili sauce or yogurt sauce is the correct condiment for use on doner kebabs. During the ensuing melee, both end up squirted liberally over Kira's kebab; he takes a bite and announces that he actually quite enjoys the combination of both.
Kira appears to be lying through his teeth for the sake of being nice. After he manages to swallow the bite, he downs half his drink to get rid of the taste, though this makes it no less funny.
As Lacus, Waltfeld and DaCosta are about to leave in the Eternal:
Operator: "Hey, you're not cleared to launch!"
In episode 27, we have Erica Simmons recapping a little of things, mostly involving the Strike. Standard humdrum, but there is this gem when she gets to talking about the incident with the Desert Tiger.
Erica: We'll ignore whether tigers live in the desert or not.
The HD remaster version of Nicol's death can be this if you played I Wanna Be the Guy if only for Nicol running into Kira's sword like a dumbass. instead of the original where kira obviously swings in self defense.
Patrick Zala is alone in his room scrolling through the file for the genesis project and suddenly screams out "THOSE DAMN NATURALS" then casually answers a phone call from a soldier reporting Athrun has arrived.