This is the first time ever Niles' bedroom is shown.
Features yet another B&W sequence, this time showcasing Fran as the blonde "dame", and Maxwell as the private eye in his office. This is another parody of classic movies, this time a film Noir.
When Niles steps into his bedroom, Val had plunged under his bed, to hide. He speaks a few words, before he goes over to the other side of his bed, where Val went under. Meaning she had plenty of time to be hidden. Yet---when he reaches that side of his bed---the bed skirt can be repeatedly seen moving up, as if Val weren't hidden yet. This reveals they cut and spliced-edited the show from different takes of this scene.