Here's my all-time favorite Tom/Spike Abbot & Costello-y exchange (9/5/06):
Spike thought Little Miss Sunshine was a nice, cute movie, and he praised the performance of "the little girl" (Abigail Breslin) and Alan Arkin's work as her grandfather. Tom hasn't seen much of Arkin since M*A*S*H ended its run, so he was glad to see him back on the screen. Spike thinks Tom is confusing Alan Arkin with Alan Aldo from President Baseball. Spike reiterates that Alan Arkin is in the film, but Tom doesn't know who that is. Spike is surprised that Tom doesn't know Arkin from The Russians Are Coming The Russians Are Coming. Tom adds to the confusion by asking Spike if it's Alan Narkin, so Spike spells his last name: A-R-K-I-N. Now Tom gets it -- it's the guy who's in Little Miss Sunshine! Tom agrees that he's very good. Spike points out that in addition to his acting, Arkin was once a member of The Tarriers, who did "Black Denim Trousers & Motorcycle Boots." Tom thinks this is a clothing company, but Spike says it was actually a song. Spike loses Tom with that one, so it's time to move on. Spike liked the cast across the board -- the mother, played by Toni Colette, Greg Kinnear, and the guy from The Office.
Spike: I always forget his name.
Tom: Ricky Gervais.
Spike: No, the American version of it.
Tom: Oh, okay, yeah, that guy is ...
Spike: The 40-Year-Old Virgin, that guy.
Tom: Yeah, Stephen Colbert.
Spike: No. His name is Steve, but that's not his last name.
Tom: Steve ...
Spike: The 40-Year-Old Virgin, but you know who I mean.
Tom: Ah, Steve Richards.
Spike: Carol? Carell?
Tom: Caroll Stevens?
Spike: No, not Cat Stevens.
Tom: I didn't say Cat Stevens. I said Carroll Stevens.
Spike: Well, I never heard of her.
Tom: Him. Like Carroll O'Connor.
Spike: I've heard of Caroll O'Connor, but I never heard of Carroll ...
Tom: He was not in Little Miss Sunshine, Spike. You are mistaken. Carroll O'Connor is in very poor health, and I'm sure could not have done that movie.
Spike: Carroll O'Connor's deceased.
Tom: Wait, hold on. What?
Spike: Carroll O'Connor has been deceased for a number of years now.
Tom: Oh, good heavens. I didn't realize. I send my condolences out to the rest of the O'Connor family.