The title and plot is a parody of the film The 40-Year-Old Virgin. In the poker scene, Stan is being questioned how he recently killed the man in the beginning and it turns out he did not kill anyone at all. This is a close reenactment from the film when Andy Stitzer is being questioned what he does during intercourse and everyone finds out that Stitzer is still a virgin.
When Stan says that polar bears should not give their cubs sodas after downing an entire can of pop in one go, it is a reference to a Coca-Cola commercial in which a polar bear gives a Coca-Cola to its cub.
Randy's character is a reference to the character Ronald James McGorvey from the film Little Children.
The scene depicting Stan's first attempted kill is a reference to The French Connection where Popeye Doyle repeatedly enters and exits the train in an attempt to follow a suspect.
Bad Larry's last words "I shall become more powerful than you can possibly imagine" were actually Obi-Wan Kenobi's last words in Star Wars Episode IV: A New Hope.
Steve and Stan's "guy talk" is a reference to Howard Stern encouraging listeners to interrupt high-profile political and media events and give him publicity, often shouting “Baba Booey,” the nickname of Stern’s producer Gary Dell’Abate, as a codeword.