I also like how it seems it was one of the last network sitcoms that don't treat you like a complete idiot.
One of my favorite gags of all time was when Niles thought he was stoned, told Marty that he heard people under the influence of marijuana often crave strange food combinations so he was pairing an Appalachian sea bass with an aggressive zinfadel.
The last laugh of the show came later when Frasier stumbled across the bass and wine, read the labels and just scoffed and said "Madness".