Popeye Q. Krabs said:
I really don't mind when this show does strange, weird stuff out of nowhere occasionally like in this episode and doesn't really affect how I like something like this when it's done well. It added some unpredictability and surrealism in story structure that really made it stand out for me and the other parts of the episode were already very funny to begin with. I also think that specific part where Mrs. Puff starts seeing SpongeBob's face all over the rubber room might have influenced a couple of scenes in "Squid Wood" and "Squid's Visit," two of the most hated episodes in the series which I hate as well mainly with SpongeBob's face coming out of objects type of gags.
Mrs. Puff gradually becomes more and more insane as SpongeBob and Patrick keep trying to help her get out of prison so in that context, it always sort of made sense to me why she would ultimately have all those delusions though I understand why the ending might have not sat well with people. I'm feeling about an 8/10 overall.