Blue and Orange Morality - Lord Guano's view on what constitutes proper behavior for Genies does not conform with normally accepted concepts of good and bad and is centered entirely on being properly submissive and fulfilling your master's wishes. He never punishes Jean for any of the Jerk Ass things she does, only for acting for her own benefit instead of her master's.
A genie's magic is Cast From Life Span, to an extent - they can die if they overuse their powers on a broad (read: "global") scale for too long, presumably at the behest of their master. It is heavily implied that the last known genie to suffer this fate was Eva Braun.
Comedic Sociopathy: Jean has little regard for the consequences of her actions unless they come to harm herself. Had their situations been reversed with Neal becoming the female genie, Jean would have been only too happy to use his wish to "do" Neal. She turned a nerd into a girl and later chose not to turn him back due to more concern over her own problems and possibly even spite. While her reason for turning a ship captain into a woman was understandable, her Disproportionate Retribution against a friend of the captain was less so. She regularly abuses people, especially Neal, for her own needs, without any respect at all for theirs. This trait of hers is usually Played for Laughs.
Failure Is the Only Option - As with all comics of this type, Jean will likely never be changed back no matter what she does. Made blatantly obvious by the fact that her powers are best summed up as 'can do almost anything except turn herself into something other than a genie'.
Well, it only makes sense that the one thing she can't wish away is the very power that allows her to grant wishes in the first place.
Neil has called Jean out on it though, and literally ordered her with a list of demands to try and set things right. Whether she actually does or not is another matter though, but this is the first time since the comic began that Neil has really stood up to Jean.
Neil himself is no saint, either. The second time Jean transforms him was because he made a tasteless "period" joke. You don't say things like to a woman, especially one that was a man. He has also said some other pretty ignorant comments. Really, sometimes Neil asks for it.
There's also a good deal of Hypocritical Humor inherent in Jeanie's Irony Blindness, since all Neil is doing is living out Jean's own Genie Master fantasies.
Jerk with a Heart of Gold - Jean, though given his situation it's understandable that he's not taking it well. Jean may be a borderline sociopath, but he does try to do nice things sometimes, like when he/she brought breakfast to Neil once and helped Neil turn into a man again.
Karma Houdini: Due to the generally high level of Sitcom inspired Comedic Sociopathy many of the Wacky Hijinx are driven by the actions of cheerfully idiotic side characters who are never called to account for their actions.
Jean has transformed a lot of people, some of them permanently, and never gets called to account for it.
Rudd also plays with this trope as Jean's initial transformation is portrayed as an Laser-Guided Karma for his own genie master fantasies, but Jean's later punishments from Lord Guano are never for actions that the audience would find objectionable
Laser-Guided Karma: Jean fantasized about having his own Genie. He finds the whole idea much less attractive from the other side of the coin. So far Comedic Sociopathy has prevented Jean from acknowledging the irony.
Nice Guy - Neal. He may not be the sharpest tool in the shed but he's shown no indication so far that he's even considered abusing the Power Perversion Potential inherent in being Jean's master, which Jean fears because that's exactly what Jean would have done had their situations been reversed.