8.6/10. Another great one. The A-story of Jeff coming to terms with his own mortality via Pierce's "laser lotus" beliefs about his mom's death is, true to Dan Harmon's ethos, weird but oddly perfect. The show digs into Jeff's psychology (a little bluntly through the use of Prof. Duncan) and the idea that he's cool with "live and let live" until he suffers the slightest chink in the psychological armor that is his perfect health, and then he wants to burn the whole thing down. But Pierce's commitment and comfort in his beliefs, regardless of what anyone, even his mom thinks, dovetails nicely with Jeff's realization that the fact that something end doesn't mean it's bad, and that makes him content to go back to not knocking down other people's sandcastles.
The B-story with Britta and Annie criticizing one another's personalities in their attempts to raise money for the oil spill is a classic, if only for their hilarious impersonations of one another. (Whether it's Al Swearingen imitating E.B. Farnum on Deadwood or Homer's terrible impression of Marge, I will never tire of TV characters impersonating one another.) The resolution, that men are the true "gross" ones is a little pat, but there's a nice emotional core to their conflict and resolution as well.
And of course, there's lots of great purely comedic stuff too. Shirley's passive aggressive comments about not being included in the oil spill fundraiser are hilarious. Prof. Duncan and Chang's restraining order force field war is pure ridiculousness, but great in that regard. And there's also Abed's infamous background baby delivery! Great little lines and moments abound (Patton Oswalt! Prof. Duncan's first anthropology lesson! "I can't believe I made out with both of you.") Overall, an awesome "regular" episode of the show that would be rated higher but for the high standard the show set for itself.