Big-Lipped Alligator Moment: The perfume department scene, as hilarious as it is, definitely qualifies. There's zero lead-up to it, it's pretty over-the-top even for a SpongeBob moment, it has zero connection to the plot (unless you count SpongeBob and Patrick using it to escape the Dutchman's ship, in which it does have some merit), and it's forgotten as soon as it's over.
Jerkass Woobie: Squidward. Despite his mean attitude it's hard not to feel bad for him considering he's zapped repeatedly by the Flying Dutchman for almost no reason, is thrown into the Fly of Despair and when he finally reaches his house he's accidentally wished back onto the ship by SpongeBob and in the endings he's either eaten alive or about to be with SpongeBob and Patrick.
The Woobie: It's hard not to feel bad for SpongeBob and Patrick when they are repeatedly sprayed with perfume by live-action humans when they go through the Perfume Department to exit the Flying Dutchman's ship. Even the tactics they use to avoid the perfumes don't work, as when Patrick uses a gas mask, a live-action hand pulls it off his face, allowing another hand to spray more perfume on him, whereas SpongeBob tries to jump over a cloud of perfume, only for another cloud of it to be sprayed on him in the air.
Gary Takes a Bath:
Accidental Aesop: Considering that snails are supposed to be the analogues for cats in the SpongeBob universe, know how different species groom themselves. Don't assume they all cleanse the same way.
Big-Lipped Alligator Moment: SpongeBob dancing to try to get Gary to take a bath, as it doesn't seem to have any logical conclusion besides him saying, "That didn't work either, huh?"
Jerkass Woobie: Gary. While he actively torments SpongeBob during his attempts to get him into the bathtub, one attempt ended with his shell being outright destroyed, and when SpongeBob decides to forcefully give him a bath by spraying him with water, he looks utterly terrified as he flees for his life.
"There's a bomb strapped to my chest!"ExplanationDue to how much this scene Crosses the Line Twice, SpongeBob's quote is often inserted into footages of actualsuicide bombings.
"I am now going to assault your mind with subliminal messages."ExplanationThe Bavarian girl is already unsettling as is, resulting in edits of this scene to have it end with equally undesirable things.
One-Scene Wonder: Mr. Krabs' short appearance where he takes SpongeBob's dollar bill under the pretense of it going to, "the next fella to take a bath in this house," is often considered the funniest joke of the episode for how fast it happens. Plus, Mr. Krabs wearing a shower cap in a bathtub with wheels is a really funny image.
The Woobie: SpongeBob. While he may have gone too far in his last attempt to get Gary to take a bath, it's hard not to feel sorry for him after all of his previous attempts ended in failure (including one attempt ending with him being blown up).