I love Frasier, I find it so incredibly funny. I would like to say that the show was funny throughout it's entire run but unfortunately that isn't true. The last season was frankly abysmal and had none of the qualities of the previous seasons. I found the last season not only to be unfunny but I found it to be poorly written.
The worst offender has to be Coots and Ladders. In this episode Frasier stuck in a rut decides to steal something of sentimental value from a neighbour. Through a series of flashbacks Frasier describes to Niles what he has done. The episode gets progressively and reaches abysmal heights when they decide to return the item. What follows is just plain juvenile that wouldn't look out of place in a sitcom like Friends for instance but looks completely out of place in Frasier. In my opinion Frasier should have finished after the 2003 season. I have a feeling that the producers let it run for one more season to compete with it's predecessor Cheers, in which the character Frasier Crane first appeared. I feel that the last season was not only an insult to the show but also an insult to the fans who would watch it on a regular basis and made the show as popular as it was. Despite an appalling bad season the season finale I thought was terrific.