It should probably come as no surprise that Lucille is the brains behind the Bluth Company, as her manipulation of everyone throughout the series has been obvious to all except those being manipulated at the time. There's some nice symmetry with the pilot episode here as Michael is forced to compromise most of his ideals by his mother to keep the company afloat. Speaking of afloat, the party to announce Michael taking over as CEO takes place on Buster's worst fear - a boat, although one that is stuck to the dock. Naturally it doesn't stay that way for long and seeing him reunited with his arch-nemesis is good to see.
As a finale, this episode feels a little muted and understated, but the ending is pleasing enough - Michael and his son are finally free, although not completely, from the family that have ground them down for three years and George Michael's problem with his cousin is removed from his hands by his father. It all seems wrapped up, more or less, and if this had been the true end of the series it wouldn't have been an unsatisfying one. I particularly liked the Ron Howard section at the end - very witty.