If Arrested Development was going to come back, it had to do something new. While its dedicated fans would love the opportunity to have the old lines quoted back to them and see their favorite callbacks, to justify returning after seven years, Mitch Hurtwitz had to prove that there were still stories to be told with these characters.
As previously stated, Best. That's What She Said. Ever. And Jim bowing out of his Bestest Mensch duties so Michael could take over? Not his funniest prank ever (hard to pick, though I'm partial to the time he replaced Dwight's desk with nothing but wrapping paper), but definitely the Best Prank Ever.