Have just watched first series episode 2 again.
Bernard and Manny are just getting to know each other. Manny asks Bernard what the L stands for in Bernard L. Black. The answer is Ludwig. Why Ludwig?, asks Manny. Bernard shoots Manny an unkempt, wild-eyed look which is supposed to be (and is a fair attempt at) a rendering of the classic portrayal of the moody, ill-tempered German composer.
There is hardly a titter from the audience. It just doesn't register.
I'm sure Messrs Moran and Linehan learned something of a lesson there....