I thought this was a great episode. I welcome any new scenario where Michael does something completely irresponsible but has to face up to it. The Scott's Tots kids and their teachers doing the testimonials and presentations while Michael sat there knowing he had to tell the truth and not pay for their tuition was some of the best uncomfortable humor The Office has done in years.
The highlight though was Dwight's impressions of Stanley, Kevin, and Toby on the phone. Just for that, his diabolical plan to destroy Jim deserved to succeed.
Also glad Erin got a large role this week and some quality time with the boss. Erin's been around long enough now that we need to know more about her. I did like Michael negatively comparing her to Pam and her earning his esteem in the end.
Kevin was applying for a job in the warehouse when Michael made him an accountant. Explains everything perfectly!
Edit: Somehow missed the tag at the end on first watch of Ryan finding Dwight's "My Diabolical Plan" printout in the copier and their joining forces to bring down Jim.
I was fearing Erin was becoming the new Toby. Whew.
The impressions were great but the short cutaways to Dwight as the plan was unfolding were the highlight for me. 'Five minutes ahead of schedule. Right on schedule.' Awesome. Stanley's laugh, also awesome.
How did Pam not know about Scott's Tots? Did he never mention it to her in the last years? He's not quiet about these things and even had a classroom named after him.
This was the best episode in a long time. My favorite part was when Pam was talking about doubling her sales and Andy said "what, from two to four?" and then cutting away to Pam saying "YUP!!!". So, so awesome.
Am I in Horseville? Because I'm hearing nothing but naysayers!
My only complaint is that it felt like a waste of Nathan Fillion. If he's going to guest star, he could carry his own episode. I wonder if Duncan's call at the end was related to the zombie incident a few years ago.