The Break-Up is an outstanding 30 Rock episode for the way it perfectly uses all three of its main gag-machines: Tina Fey, Tracy Morgan and Alec Baldwin, all of whom are granted a hilarious storyline.
Liz has to deal with the fact that Dennis still lives in her apartment despite their recent break-up, and reluctantly accepts to go looking for guys with Jenna to see if he will react the way she hopes. Tracy and Toofer, the only other African-American working on TGS, are forced to work together on a skit and end up in a huge fight over their different uses of the N-word. As for Jack, he is going through a rough phase with his new girlfriend, whom the episode's events "subtly" identify as Condoleeza Rice.
The script is a pit of golden jokes, especially when race and politics are involved: having a laugh at the expense of Jack's die-hard Republican mentality is always good, but the Tracy vs. Toofer plot line is close to being the best ever written for the show, with their misunderstandings showing how vastly different two people can be despite claiming some sort of spiritual connection. Dean Winters, making his last appearance for the season as Dennis, is also on top form (the "Dear Liz Lemon" bit alone should have gotten him an Emmz nomination), but even he can't beat the sheer, irresistible absurdity of seeing a scene from a fictional series called "Black Frasier". Anyone still wonder why NBC has a practically spotless record of great sitcoms?