I'll be the first to say,'they don't write comedy like that any more'!
The best one for me is the one when Godfrey is ostracised by the platoon when they find out he was a Great War conshie, then when he's on his death bed they find out he won a Military Medal as a stretcher bearer in no-man's land, very emotive with little slapstick that one.
I have recently started watching the DVD's from the start and feel that whilst enjoyable it was to a fair degree 'of it's time'. I think perhaps the reason "they don't write comedy like that any mor"'is that there is less appetite for it. However, your reference to Godfrey's death bed scene (I haven't got to that one yet), reminds me of the incredibly poignant conclusion of Blackadder goes Forth written by Richard Curtis and Ben Elton. They don't write comedy like that anymore ;-)
I think the biggest Sitcom tear jerker for me was when Compo (Bill Owen) died in Last of the Summer Wine and they had a whole group of people in white overalls spell out 'Goodbye Compo' across the hillside.
The late David Croft said this: The last recording was a very emotional experience for us all. The production gallery was unusually quiet during the recording and a truckload of lumps were in a lot of throats...we had
all enjoyed a glorious success and to stop, albeit at the top, was a wrench.
'Never Too Old' ended with the platoon drinking a toast to the Home Guard as Mainwaring delivered his final patriotic speech:
"Anybody tries to take our homes or or freedom away from us, they'll find out what we can do. We'll fight. And we're not alone, there are thousands of us all over England...Scotland...Great Britain, in fact, Men who'll stand together when their country needs them."
There wasn't a dry eye in the studio."