Frasier: DVD player?
Niles: Okay, you caught me in a selfish moment. I was trying to assuage my guilt for the way I treated him.
Frasier: And you weren't trying to buy Kirby's loyalty so that you and you alone could benefit from your Mulvehill connection, reviving your woefully flagging reputation in the wine community?
Niles: I categorically deny that!
Frasier: So you did it just to burn me?
Niles: I deny that.
Frasier: But not categorically.