Heartwarming Moments: The entire second half of the episode have SpongeBob and Patrick treating their neighbour and making up for all the abuse they've dealt him.
Poor, poor Squidward. Especially when he's curled up under a chair, crying about what he must perpetually go through. It's one of the most emotionally powerful scenes in the show.
Heck, even SpongeBob and Patrick become slightly woobie-ish at the end, when Squid's tiki land is destroyed—all that work they put forward to build it and all the effort they put in to help their friend relax and it's ruined by one small accident. Not to mention the only way they can make it up to him is by swinging him on a raft while repeatedly being knocked over, even after the brief paradise they gave him.