Aluminum Christmas Trees: Patrick orders a hotel room covered with cheese. This seems like a usual bit of Surreal Humor from the show, but in 1999, someone actually did the same thing in the Washington Hotel.
Catharsis Factor: Squidward getting back at Mr. Krabs by quitting and checking in as a guest, and then abusing his hotel policy by making him do all sorts of inane and unreasonable tasks for him.
Crosses the Line Twice: The initial fake-out when it looks like SpongeBob and Mr. Krabs are kidnapping Squidward's mom, and SpongeBob is apparently hitting the bag she is stuffed in with a shovel.
Memetic Mutation: "I don't tell you how to live your life!"ExplanationPatrick's answer to Squidward asking why his suitcase is full of rocks is often used as a response to "Stop Having Fun" Guys.
Mrs. Puff, You're Fired:
Alternate Character Interpretation: Is SpongeBob truly "unteachable", or was him failing the fault of Sgt. Roderick not thinking to make sure to train him to drive without wearing a blindfold first before letting him take the test?
Unintentionally Unsympathetic: Mr. Fitz is intended to be a stern, yet reasonable administrator who wants what's best for SpongeBob, but his treatment of Mrs. Puff comes off as more harsh than it needs to, with him initially seeing her as the reason for SpongeBob's failures when he's the only one who's failed her class, and then after he concedes that SpongeBob is as unreachable as Mrs. Puff claims, he saddles him back onto Mrs. Puff despite her being the one who pointed out that SpongeBob is unreachable in the first place.