Episode writer Brad Copeland received an Emmy nomination for Outstanding Writing for a Comedy Series for this episode in 2005.

On The Next Arrested Development Gag: Michael gets a new roommate, and the FBI finds footage more troublesome than they’d originally thought.

This episode was voted #47 on the Futon Critic's 50 Best Episodes of 2005 article.

Tony Wonder: Did someboy say "wonder?"
Buster: Wow, you just appeared in that cloud of smoke and the door over there mysteriously opened!

Newspaper Article: Despite the oohs and ahs of the mean audience there was one disgruntled ex-magician who was seen doing some sort of chicken-type dance at fevered pitch.

Newspaper Article: The trick was once contemplated by Houdini himself but that the ovens during that time period were either too small or booked way in advance.

Tobias: Although, if I may, let me take off my assistant’s skirt and put on my Barbra Streisand in The Prince of Tides ass-masking therapist pantsuit.

Buster: And now our magic trick.
G.O.B.: Illusion.
Buster: Silence, slave!

Narrator: Michael Bluth had just been stunned to discover that a contract his company was counting on was being cut back.
Michael: You initially told us to design and build 22 homes. Now you’re saying 18. That’s doesn’t give us enough capital to complete the job. And we’ve already got the blueprints drawn up and everything.
Narrator: Well, that part wasn’t true. But they would have.

Dr. Stein: D'oh!

This is Homer Simpson's famous utterance from The Simpsons. Dan Castellaneta, who guest stars as Dr. Stein, voices Homer on The Simpsons.

Tony Wonder: Some band has got the rights to [Use Your Illusion].

Use Your Illusion I and Use Your Illusion II are the names of albums by Guns N' Roses.

The jokes about the 22 houses being scaled down to 18 is a jab at the show's episode original 22 episode order being reduced to 18.

Asian Man: It’s the Sword of Destiny. It’s full of ancient magic.

The Sword of Destiny is a take on the ancient Spear of Destiny, the weapon said to have pierced the side of Jesus during his crucifixion.

Visual: Tony Wonder’s website

Tony Wonder’s website is failing because of the amount of pop-up ads on the site, a reference to the amount of pop-up advertisements during FOX programming. One of the pop-up ads featured on the Tony Wonder website is for FOX's animated series, Family Guy.

Tobias: Although, if I may, let me take off my assistant’s skirt and put on my Barbra Streisand in The Prince of Tides ass-masking therapist pantsuit.

The Prince of Tides is a 1991 film starring Barbra Streisand and Nick Nolte about a teacher struggling to overcome psychological damage from his childhood.

Visual: Tobias' resume

Gobias Industries is listed on Tobias's resume. Gobias Industries was the company that G.O.B. and Tobias created in "Whistler's Mother".

Visual: Buster performing the "dirty ears" trick

The "dirty ears" trick was first performed by G.O.B. in "Key Decisions".

Visual: Unfurlling of the Misson Accomplished banner

The banner that is unrolled is the same banner from "The One Where They Build A House".