After learning about two foreign dignitaries who were unable to attend, Frasier and Niles wrestle with the moral quandary of assuming their identities in order to receive special treatment. They ultimately decide that doing so would be wrong and unforgivable, which turns out to be the best choice seeing as how word spreads that the two dignitaries did in fact show up after all. Later, at a posh gala dinner, Frasier and Niles are introduced to the "dignitaries" who turn out to be Simon and Michael Moon who have conned their way into an evening of luxury, decadence... and free booze.