The Unreveal that the speedboat is actually a toy, topped off for the older fans with a Zoolander reference, of all things.
Cat: (after measuring the speedboat with a tape measure) What is this? A speedboat for ANTS?
In the last scene before the credits, Sam and Cat plays with the again, a toy speedboat around the pool with bored looks on their faces, then Cat got a text from the Vice-President, as per the other prize for winning the competition, again and Sam tells her to ignore it. During the credits, they do the same scene again holding different props, but this time the text is from Jerry Trainor. Sam still tells Cat to ignore it.
This episode is funny in general because they turn their personal problem into a contest of who gets the bed. Their every attempt to impress the kids on who's their favorite is like that one episode in iCarly where Carly and Sam competes who get kiss over a boy, which dosen't ends well.
At the end of the episode, when "Skullcrusher" lost to Goomer and demands a rematch, he shoves Sam away. For those who watch iCarly, that was a big mistake.
Cat's consistent failure to change Dice's appearance in both #ToddlerClimbing and #MommaGoomer. Even funnier when you remember how Cat failed with being a make up artist in the Victorious episode Tori the Zombie.
Also from #MommaGoomer:
Cat: I went to camp with a girl named Louise. She pooped in the lake. (giggles) She tried to blame it on the fish. (suddenly grim) But I knew.
Cat: Just trust Valentine and Puckle! Sam: ...it's Puckett. Cat: You told me it was Puckle! Sam: I said Puckett. I always say Puckett. Goomer: ...I thought it was Pickle. Sam: Who would name me Sam PICKLE?! Cat: Mr and Mrs Pickle. Sam: Byeee!
Cat: I feel like I just ruined Goomer's life! Sam: No, you just ruined the rest of his life.
Sam: No real teacher is gonna let us take over his classroom! Cat: No real sane teacher. (attempted extended Evil Laugh) You'll see where I'm going with this in a second.
Sam beating a tree so hard it fell and broke someone's car, and later it was revealed to be Dice's mom's car
This line early on:
Sam: My uncle always told me don't trust banks, banks get robbed. Cat: Was he a banker? Sam: No, he was a robber.
Cat tracks down an accident victim just to take her shoes (don't ask) and thanks to her head injury, they manage to bluff her into thinking she's always known Cat, whereupon Cat has to use a fake name. She calls herself Sam Puckett.
Sam: (Face Palm) The one time she gets my name right.
Herbert the homeless man whenever he shows up. He sure seems like one of the many homeless people we've come across in Dan Schneider's shows, yet he talks about his life like he's not. If you actually consider it ambiguous whether or not he's telling the truth about how his life is going, it makes his scenes even funnier when he comes onscreen.
When Sam and Dice are making fun of Nona for being so out of touch with the 21st century, Cat chides them. When Nona shares her newest discovery with the group (that her phone can take pictures) we get this gem:
Cat: I can't even defend you anymore.
Baberham Lincoln. That is all.
In #MagicATM, Cat not realizing there's consequences when she gets arrested for being able to take money out of the ATM machine.
The fact that she has her own version of Take Me Out to the Ball Game is quite funny.
Even funnier and possibly Cat's best moment in both this show and Victorious is that the police, Herbert the homeless man and Dice all come right in as she starts singing Take Me Down to the Basement and Cat becomes the conductor for a minute, while Sam still tells them that's not how the song goes.
Sam getting herself arrested with Cat so she doesn't have to go to juvie by herself. And managing to take down a criminal on the run.
Cat's commentary of what Sam's doing to him offscreen makes it funnier. As she's just spanking him repeatedly at first.
When the police tell them that they have a reward coming for catching the criminal that will allow them to pay back the money they took from the ATM machine
Sam: So we get out of trouble and get an extra thousand dollars? Cat: WE LEARNED NOTHING!
Cat "seducing" Freddie in #TheKillerTunaJump. Probably the show's biggest Getting Crap Past the Radar moment yet. Before that, Cat's drops her glass when she thinks Freddie's knocking on her door. Later, she shrieks "Get out!" at Dice.
How Cat found his number in the first place is also good for a laugh.
"You mess with The Cat, you get the whiskers!" Ariana's hand gestures sell it.
Sam with her hands all bandaged up, manages to get a bunch of kids that know karate to get them to take out technology. Meanwhile she's actually speaking to them in Japanese. Her last words to them is also really funny.
Martial Arts Girl: (in Japanese) Please pay us now!
Sam: (in Japanese) No! You'll get nothing and like it! (bows)
In #BlueDogSoda we already saw how Sam freaked out when a whole case of the soda fell to the floor and shattered. When she hears Goomer too has destroyed what was the last bottle of it, you already get the sense that she's going to freak out again, already setting up a funny moment. Then she takes out some sponges and she, Dice and Goomer actually try absorbing the soda on the ground and squeezing the drink into their mouths.
When they think the man they saw earlier in the episode is at the door to arrest them for secretly selling Blue Dog Soda and Sam immediately blames Cat when she opens the door. Followed by Cat's freak out.