I thought the last episode was pretty good. It very cleverly epitomized the four of them. Starting with the fact that they were too busy mocking someone to help him, then with their indifference at the end that they're going to jail for a year. I believe that was the entire idea behind Seinfeld. Sure, they like to claim that it's a show about nothing, but really, it's a show about people that are totally self absorbed and learn nothing from any given lesson that life throws at them.
So for the show to end the way it did, especially talking about the top shirt button, which, IIRC, was one of the first 'nothing' bits on the show, was very fitting.
That said, it certainly wasn't the funniest episode.
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