The episode title is a nod to the original series premiere episode The Good Son.
Eve has a son named John. Another nod to the late John Mahoney who played Fraser's father in the original series.
Frasier's nephew David isn't named after David Hyde Pierce. Niles and Daphne had him during the last episode of Frasier. He is named David, after David Angell, one of the writers and producers of Frasier (1993) who was killed in the September 11, 2001 terrorist attacks. He and his wife Lynn were on American Airlines Flight 11, the first plane to hit the World Trade Center.
The show ends with a dedication to Gabrielle James who was the script consultant for Frasier, Laverne and Shirley, Cheers, Mike & Molly and many other shows, and to Archie Lyndhurst, Nicholas Lyndhurst's son, who died shortly before his 20th birthday from acute lymphoblastic lymphoma/leukaemia.
Frasier brings a bottle of Macallan 25-year-old scotch to Freddy's home. When Alan & Olivia arrive, Alan is shocked at Frasier when he sees the bottle, saying it's thousands of dollars a bottle and shouldn't be wasted on those who can't fully appreciate it. Alan is not wrong, 2023 prices for The Macallan 25 Single Malt Sherry Cask largely run between $1,000 up to well over $3,000. So Alan's initial astonishment is understandable.