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.
Moments before when Kira tells Lacus to put the spacesuit on she simply nods, and they both realize that it will never fit over her dress. Lacus nods, undoes a few things, and pulls her skirt down. Kira is caught completely off guard, but still watches like a deer in headlights.
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 (which causes Natarle to object and Murrue to reprimand him).
"From the looks of things you could have used her as a girlfriend!"
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.
Natarle trying to comfort a crying child who survived Waltfeld's attack on their town. She puts her cap on the boy and then gives him a ration bar. Cue expectant looks from all of the other children around her.
"I don't have that many...!"
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.
The hybrid action game and Visual NovelTomo to Kimi to Senjou de has them go at it again in the later part of the story, actually dubbing the event "Kebab Wars II". Earlier than that, the player is given the chance to pick a side in the ensuing argument; the third option has Kira declare that he's staying out of this, which prompts Cagalli to call him a wuss.
The second tense standoff, at the climax of the episode, once again shifts from tense to heartwarming when Cagalli offers to treat Athrun's wound, and then straight to hilarious when Athrun abruptly recognizes something important about Cagalli's state of dress...
Athrun: (Looking away, blushing) "O-okay, but first, would you mind wearing some clothes?"
Cagalli: ((Remembers that she's in her underwear, and promptly blushes and covers herself up with the supply pack that she'd been holding.))
Cagalli absolutely REFUSES to believe Kira is her older brother, insisting she's the older one. Athrun has the sense to humor her and go with it.
The poleaxed looks on the faces of the bridge crew when they accidentally walk in on Mu kissing Murrue.
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.
Later, while Dearka is still being held prisoner, Miriallia takes his meal to him. Dearka expresses gratitude by calling her "honey," and when Miriallia gets indignant, switches to "ma'am". Miriallia then gives him her name, saying she doesn't want to be addressed as "ma'am," either. Which leads to:
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.
Arnold Neumann, one of the Archangel's bridge crew, tries to place his drink in mid-air like he would in zero-gravity, only to have it fall to the floor. The Archangel had recently landed on Earth, and the guy has to be reminded that gravity exists now: can't let your drink free-float in the air next to you.
Later in the series, the following exchange occurs between Kira and Athrun.
Athrun: I'm not upset. Just a little bit appalled.