Commander Beef enlists Lan and friends help with his latest mission.
- Big Eater: Masa treats the kids to sushi and to his dismay they end up eating hundreds of plates.
- Curb-Stomp Battle: Magnet Man receives one from the other navis. Given he's outnumbered, this is a given.
- Deducing the Secret Identity: Gauss somehow figures out Commander Beef is Masa and blackmails him to surrendering by holding a tuna hostage. A frozen tuna...as in already dead. It works. Until the other characters appear all wearing Commander Beef costumes to keep his identity a secret and to nullify Gauss' threat.
- Karma Houdini Warranty: Commander Beef arrests Gauss after escaping at the end of Gospel.
- Love Triangle: Higsby and Masa's rivalry for Ms. Mari's affections return and Higsby is not happy to learn that Masa and Commander Beef are the same person since Ms. Mari has a crush on Commander Beef, basically tipping things in Masa's favor.
- Mistaken Identity: Gauss mistakes Ms. Mari for her sister Yuriko. Although its justified since they're twin sisters.
- Series Continuity Error: The first season had Lan figure out Commander Beef was Masa and tries telling the others only for Miyu to quickly debunk that theory by passing through the area disguised as Masa. This episode Mayl tells Lan they've always known.
