I don't know how I feel about this Sam/Rebecca baby plot. I mean, I get sustaining a show over 200 episodes, you need to have a deep well of plots. I think when they feature plots with the other characters, that the show is stronger. Not that Sam is boring, but it seems they backed themselves into a corner with Sam.
When they had Rebecca get out and throw parties for the corporation, it was really entertaining. I think once she was fired and Sam rehired her as the manager, she could have made her own business doing that while subcontracting the labor out to the Cheers staff. It's a bit contrived, but would have offered some flexibility.