Squidward is proud of having just finished his wax sculpture of himself and declares he has "conquered all artistic medium." But then, he is annoyed by SpongeBob and Patrick, who are playing a very loud game. When Squidward goes to take a bath, SpongeBob and Patrick begin to toss around a shell as a Frisbee, but it flies into Squidward's house and hits the wax sculpture. SpongeBob and Patrick think they've injured Squidward, and after several humorous attempts to "resuscitate" him, they believe that Squidward is dead.
Squidward, fresh from his pampered bath, dramatically emerges in a rush of steam from the warm bathroom, wearing talcum powder and a white bathrobe and towel. SpongeBob and Patrick believe they are seeing Squidward's "ghost" and, hoping to avoid any hauntings or punishments, place themselves as Squidward's willing servants. Squidward gleefully takes advantage of the situation, having them serve and pamper him, do chores, and simply entertain him.
Eventually, SpongeBob and Patrick, while entering a "messy" room, come across a comic book inspired by the story of the Flying Dutchman (who haunted the seas because his body was used as a window display in a clothing store and was never put to rest), and decide that since Squidward is a vengeful spirit, SpongeBob and Patrick think they need to have Squidward to be put to rest. SpongeBob and Patrick try to get Squidward to go into a casket, but he refuses. SpongeBob and Patrick then try to give him a proper burial as well as a funeral. Squidward eventually admits his charade, but SpongeBob and Patrick believe that Squidward is simply in denial about his death. SpongeBob blows a giant bubble that engulfs Squidward and sends him floating up to "the great beyond."
This is one of the few moments when a Nicktoon in the 90s had the word "dead" (when Patrick says "Oh, I thought he was dead."), as Nick had a rule in the 90s/early 2000s about their shows not having the word "dead."
This episode marks the first appearance of the Flying Dutchman, although he is seen only in pictures and does not physically appear. His first live appearance was in the Halloween episode "Scaredy Pants."
When SpongeBob says G7, the chord is played on a ukulele.
This and "Sandy's Rocket" are the only episodes where Squidward's house is depicted with an elevator in it.
When Squidward asks, "What are you invertebrates doing?" SpongeBob and Patrick seem to have made up a nonsensical game having to do with (presumably among other things) chess boards, bubbles and rocks. SpongeBob and Patrick say, "We don't know." This may be a reference to Calvinball, a game played in the comic strip Calvin and Hobbes.
When Squidward gives SpongeBob a piece of tissue paper and asks that he plays a song with it, SpongeBob refuses, saying he cannot. However, in the episode "The Paper," SpongeBob is shown to be able to replicate the notes of a clarinet perfectly with a gum wrapper. It is possible that SpongeBob was too afraid of Squidward's "ghost" to bring proper music to the paper when he actually attempted to play a song with it or because it was a piece of tissue instead of a candy wrapper.
As reveiled in this episode, it is possible that Patrick suffers from Absence Seizures. Absence Seizures are characterized as suddenly zoning out and having consciousness interupted momentarily. While the symptoms vary from patient to patient, common traits generally involve having glazed eyes, having speach interupted for a few seconds, and remaining transfixed in place. After a few seconds, the patient will resume what they were doing without any memory that they had a seizure in the first place. Patrick, when saying the line "I know a lot about head injuries, believe..." exhibits all of these common symptoms.
Because of Patrick's comment on how he "knows a lot about head injuries," it is possible that the cause of his low intelligence is due to a past head injury not seen in any other episode. Evidence of this can be seen in the episode "Big Pink Loser," where Patrick says he has been hitting himself on the head with a hammer "way before I started copying [SpongeBob]."
During the scene when Patrick and SpongeBob are carrying Squidward around in servitude to him, with Squidward complaining it is "too hot" or "too wet," they stumble onto an aquatic version of the painting La Troupe de Mlle. Eglantine. Squidward quips that it is "Too loose, Lautrec," a pun on the name of the painting's artist, Henri de Toulouse-Lautrec, with an accompanying rim shot.
When Squidward is on the royal bed, SpongeBob's house is missing.
In the Filipino dub, SpongeBob said, " not buried properly" instead of " never put to rest."
It is impossible for a bubble filled with water to float.
After Patrick says "I think they make a cream for that now," Squidward's face powder is missing.
Squidward was in a bubble, even though bubbles are filled with air and "air is not good" for sea creatures.
When SpongeBob and Patrick enters Squidward's house to retrieve the shell, they exit from the lift to Squidward's room. Squidward's door has also a different appearance. In other episodes, the appearance of the door is different.
When SpongeBob said "Never mind," his eyelashes are missing.
Before Squidward went to check if SpongeBob had played music for him, SpongeBob's arms are at the bottom of his pants. However, when Squidward says, "You're suppose to be making music for me," his arm are on the sides.
When Mr. Krabs says "We all came when we were sure you were dead," his white undershirt is gone. It then returns again.
When Squidward says, "Now get rid of that tombstone and tell all your friends to go home!" to SpongeBob, the mourners to go home, but the tombstone remains.
When SpongeBob is running to the green coral, the shell was never seen lying near the coral.
When Squidward shouts,"Hey," a small white bubble is seen for a split second on the left side of the screen.
The rock SpongeBob threw doesn't appear to be broken after he and Patrick tries to figure out what to do next.