I just can't comprehend what's so darn funny about this episode. I think people just assume it's funny cause it's a Season 3 SpongeBob, Patrick, Squidward outing (which are usually awesome), but this episode offers me NOTHING.
Seriously what's so hillarious about it? The Conch Signal? What humor does it offer, saying "No" to Squidward all the time? If this was post-movie people would be *bleep*ing about how that's "unfunny Squidward abuse".
The best part of this episode is the Patrick/coffin gag, which isn't even that good.
I used to call this a great episode myself until I rewatched it about two years ago and realize the humor is reptitive and not even remotely close to as good as people say.
I can't think of an episode from Season 2 or 3 I like less. MAYBE Ugh, but even that's debateable.