When Elaine runs out of the bathroom carrying all the toilet paper, she dumps it on the table in front of Jerry. A second later, there's no TP in sight. There wasn't enough time for Jerry to have swept it all into his lap or onto the floor.
When Kramer says, "I tell you Jerry, this phone sex thing is hilarious!" his hands are empty. In the next shot, he is holding a newspaper ad.
Elaine gets into Jerry's apartment without being buzzed into the building.
During the climbing scene, when Kramer and George bump against the rock face, the sounds heard indicate hollow material.
Elaine would not have been able to gather up that many rolls of toilet paper in the time it took from her entering the restroom to when Jane does.
The ambulance would have not been able to get them. Tony would have needed to be air lifted. Also there was no mention as to how George and Kramer got off the cliff since they were all sharing the one rope.
While in the stall neither women had anything pulled down to their ankles despite the fact that they're sitting on the toilet.