i really love 'the opposite' as well, though there's a sequence in it that always gives me pause.
two different things are going on here. firstly, george is practicing his new "religion," ignoring, as he says, common sense and good judgment, doing the opposite of everything he'd normally do by intsinct. secondly, jerry is discovering, after a small chat with kramer, that he always breaks even, no matter what, in any situation.
these two plot threads should gravitate toward each other when elaine throws the twenty out the window. instead of george keeping jerry's twenty and jerry finding another twenty in his jacket, i think george -- by doing the opposite -- should give the twenty to jerry as an act of generosity. this would make more sense not only in terms of george's transformation, but also from a purely logistical point of view. after all, even though jerry finds another twenty in his jacket, it's still his twenty. the original is gone. it'd be like me losing a tenner from my pocket, and then finding another tenner in my wallet. i'm still down ten bucks.
how they missed this opportunity is beyond me.