In the cold open, Frasier talks about Lilith taking singing lessons and alludes to her terrible singing abilities. In reality, Bebe Neuwirth (Lilith) is a famed broadway performer.
The title is a parody of the 1934 song "Miss Otis Regrets" by Cole Porter from the musical "Hi Diddle Diddle" which opened October 3, 1934 at the Savoy Theatre, London. An elevator figures significantly in this episode, and the "Mr. Otis" referred to is Elisha Otis, inventor of the safety elevator and founder of the world's largest elevator company.
Carla reads Sam's declaration with the date of April 19th, which is this episode's actual air date.