I think it's underrated, too. It's all actiony! It's way more action-movie than just about anything else in the series, plus I always enjoy when the show gets off the set, out of the lot, and into the real world. It feels so much more genuine. Plus, oh, suspense! And great scenes with Spike - "something heroic" and how he's kind to Tara when she burns him, not to mention the scene where Xander lights his cigarette.
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I mean, what's not to love?