It's hard to tell what exactly the writers were trying to do with this episode. Did they want to recapture the sentimental tone of The Coach's Daughter? Or was this an attempt to show that Sam, while a cad, had his limits (even he wouldn't hit on a friend's wife)? Whatever the case, this one has a weird tone and a very jarring ending.
Coach is trying to come up with a eulogy for his old teammate T-Bone (the photo is actually Red Sox legend Jimmie Foxx with a moustache), whom Sam hated. It turns out T-Bone made a pass at Coach's wife, and Coach accidentally finds out.
There are a couple of funny bits: Diane tries to help Coach write T-Bone's eulogy but becomes more and more disgusted; Sam role-plays as T-Bone but Coach fusses over the details of T-Bone's voice. But the tone is off and the ending is something entirely out of left field. This one just doesn't work.