The new events don't occur in this episode until almost six minutes into the episode, including opening. The episode opens on Usopp's memories. The theme seems to be of his pride.
The last few words spoken in the previous episode are covered. Luffy and Usopp face off on the land. Usopp claims to have a plan to defeat Luffy.
Usopp knows Luffy's weakness and repeats the first lie he told him when they first met. He claims to have eight thousand followers. He tries the Usopp Spell trick, but only Usopp is bothered by it.
Luffy moves into strike, but Usopp pulls a fake coughing up blood trick. Luffy hesitates. Usopp accuses Luffy of showing him pity.
Usopp uses a combination of a Flash Dial and a rotten egg attack. Luffy swallows the Tabasco Star and falls over on the caltrops Usopp scattered.
So far, All of Usopp's attacks have been annoyances. He starts firing a string of shurikens. Luffy keeps evading.
Gas starts to surround Luffy. Due to the rotten eggs Luffy couldn't smell the flammable gas that surrounded him. He fires a Fire Star into the gas and it ignites a massive explodes with Luffy in it.
Luffy is charred and down, but is unfazed.
With water falling off the ship, the Going Merry appears to by crying.
Usopp stands up and admits he knows this wont kill Luffy. Luffy comes out of the smoke. Usopp fires a new Star that explodes into shrapnel when it makes contact with Luffy. He tries Gunpowder Stars.
Luffy gets a shot in and decks Usopp. He pulls back to go in for a Bazooka attack. Usopp absorbs the hit in an Impact Dial and redirects it right into Luffy's face. Usopp's arm nearly shatters, but Luffy lands on his feet.
Luffy flashes on his friendship with Usopp, and delivers one last finishing blow.
Luffy drops to his knees, and curses Usopp for thinking he could defeat him. He turns away, puts his hat back on, and tells Usopp he can have the Going Merry.
We see Usopp ina flashback of his creation of the Clima-Tact. He tries to hide the workings from Nami's sight.
Luffy says goodbye to Usopp and that it's been fun.
Sanji has to stop Chopper from checking on Usopp. Nami cries and appears to be holding back from screaming. Luffy says it's heavy. To that Zoro says that's what it means to be captain. Chopper dashes off to leave Usopp something to tend to himself. No one is crying more then Usopp and Luffy.