- Fanon Discontinuity: If the Show Within a Show origin is meant to be the official origin of Mermaid Man and Barnacle Boy, many fans agree with the origin story that Mermaid Man and Barnacle Boy themselves told, as it made far more sense in how they obtained their powers and was more thematically consistent. Granted, the over the top Contrived Coincidence nature of the story makes it clearly a joke.
- Tear Jerker: This pretty much is a send off to Ernest Borgnine and Tim Conway’s careers. Don’t count on hearing their voices after this.
http://tvtropes.org/pmwiki/pmwiki.php/YMMV/SpongeBobSquarePantsS8E11MermaidManBeginsPlanktonsGoodEye
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