I think that bit where he’s licking his lips prepping to blow a bubble or something play clarinet and it shows the blursed closeup was pretty provocative. Why the fuck is he looking up too ?? What is he, Madonna?
If theres a good image, feel free to add that to help reinforce your claim
There’s the naturebob episode where he’s butt naked, or the soap joke when he’s trying to get Gary to bathe. But that’s not really “obscene” outside of puritanical circles.
The “gross-ups” with squidward’s toenail being mangled bothered me wayyyy more and are arguably more obscene.
Also can’t forget the panty raid. Or the first Halloween episode when SpongeBob dressed up as a ghost.
Are you feeling it now, Mr Krabs?