The dessert station doesn't really count. It's the first one that goes when they don't have way too many people in the kitchen.

"The System"
Shittier restaurants don't try to time everything to be ready at the exact same moment. Dishes wait on the hot plate for the rest of the table to be ready. Timing is everything here.

Yes, but if Burt were #2 in accounts, he would have existed as a character prior to this episode.

Duck is pretty clearly gone, given that Burt Peterson had his job at the beginning of the episode (which might be a continuity error, since I believe the name "Burt Peterson" had been used previously as someone who looks over Pete's expense reports, I assume as an accountant, since Pete never reported to the guy…

Ralph has his own show on Mojo, which isn't bad.

Apparently, you have no idea what kind of people run restaurants.

Maybe she didn't want to come back? Why hasn't Julia been back? I assume she doesn't want to be on the show again.

Jim Editing
I don't really think Jim has been doing that poorly. Certain stations are always much harder than others (typically meat and appetizers are the most difficult, with dessert and fish the easiest). They got through their service pretty easily, and if he were doing so poorly, they would have sunk. Seems like…

I'm sure that is Rogan's influence on the script.

No, I don't think it is borrowed.

They only brought Robert back because he's a fairly interesting personality. He's not really very good. Basically, there hasn't been a season with more than two capable contestants, and season four had zero.

The best part of this show…
…is that there is about zero gamesmanship, because Gordon just eliminates whomever he wants to, regardless of whether or not they were nominated.

Heather is a lesbian, and the first season had the two best contestants to this point.

Sadly, they did not ask him about his turn in Robocop 3.

The Corner?
I'm surprised it didn't make the list, given the whole "The Wire" fetish this site has.

Duh.
There was an approximate zero percent chance that the show would have been done with new voice actors. Especially given that it is only returning due to the loyalty of a small population of die hard fans.

AdBlock + NoScript is an unbeatable combo.

They are definitely pretending to like them because they respect Jimmy. He's crackerin' his ass off, after all.

30 Rock just isn't very funny.

It's actually not that hard.