Don't Make Me Take My Belt Off!: Andy's threat when he confronts Opie about how he got the quarter and wants him to say he stole it. Averted in the end. This is likely the only episode in the entire series where Andy threatens to physically punish Opie.
Imaginary Friend: Andy and Barney believe McBeevee is this, due to how Opie describes him.
In the tag, Barney still thinks McBeevee is imaginary, until a phone call confirming the latter’s dinner plans at the Taylors. Barney thinks it’s a trick but slowly realizes ... .
One of McBeevee's characteristics is that he can make cigarette smoke blow from his ears. (Karl Swenson, who played McBeevee, was a real-life heavy smoker his entire adult life, until cancer killed him in 1978 (during his stint on Little House on the Prairie).)
Andy is seen taking a cigarette from his pocket in the scene immediately after confronting Opie.
So Crazy, It Must Be True: Andy relenting on punishing Opie when his earnestness about McBeevee being real wins him over.