Rebecca: Sam, stop it. The game is over. A man is dead. You know, it's getting a little bit embarrassing.
Frasier: It's time for you to face the fact that Gary is dead. That you had a hand in his death. We all did. That's the end of it.
Sam: Yeah, maybe you're right. All right, I admit it. Waah-waah, he's dead. [laughs] Come on, you guys. Lookit, he's bluffing. I wonder how far he's really going to take this thing.
[later, at the wake in Gary's Olde Towne Tavern:]
Sam: I'll be he's not even in there. [opens coffin] Okay, so he's in there. I still think it's a trick. If he wants to stay in there and suffocate, it's fine with me; it's his funeral.