Having watched and re-watched King of Queens well over 20 times each, I have decided this is my favorite episode. The story is one that raises some interesting moral dilemmas and Doug and Carrie's arguments over them are hysterical. For me, the ultimate in the dialogue in this episode and the entire series is the following. I have paraphrased it to avoid spoiler alerts but, if you've seen it or even just read the Plot Outline above, you will know what I am saying..
Carrie: Just have the guts to admit that this is about you ... wanting your best friend ... to do something bad tonight!
Doug: Letting it happen ... is my gift to him!
Carrie: Okay, so Deacon getting these other good things is not enough of a gift. He needs more of a gift than that!
Doug: They're different kinds of gifts. That's why you get more than one gift for Christmas. For God's sake, Carrie, Jewish people give eight gifts for Hanukkah!
Carrie: Oh, okay. So according to your logic, would it be okay ... if Deacon did seven other bad things tonight?
Doug: Noooo! 'Cause he's not Jewish!
Carrie: The stupidest ... conversation I've ever had!