A great number of business lessons can be learned from this play, although a lot of them are really no-brainers. One cannot, for example, tell your sales team that whoever performs lowest is going to be fired.
In a roundabout way, this play also provides a reminder that employees should be equipped with the tools and the information that they need to get the job done. Employees should not have to resort to staging a break-in at the office in order to steal the valuable leads that they need to meet their targets. Similarly, in a company that is being well-managed, employees would not consider selling these leads to a competitor and abandoning ship to go and work for that competitor.
Another great business lesson to be learned here is not to pressure your clients into making a sale. Just when Roma thinks he's going to claim the Cadillac, the client to whom he had made a huge sale pulls out because, as it turns out, his wife is unhappy with the arrangement.
Another obvious lesson here is that resorting to criminal activity does not help one to earn an honest living. Levene and Moss learn this lesson the hard way by winding up in prison.