This isn't something I've seen discussed before but I think Howard Hamlin had a mad latent crush on Jimmy the whole time, he just wasn't aware of it.
The first time I watched the show I really thought they were going for a lame love-triangle plot between him, Kim and Jimmy, so glad it didn't go that way. I don't think he'd be interested in Kim that way but he would definitely say yes if they invited him for a threesome. Of course he'd only have eyes for Jimmy the whole time. I wonder if Kim would enjoy that.












