Whether or not people should ever cover up the truth in order to achieve desired results is an ethical concern that is addressed in this film. In his effort to escape a life-threatening prison environment, Vitti acts as if he has gone insane. Furthermore, Vitti's psychiatrist Ben Sobel becomes an accomplice to Vitti's scheme of deception when he first realizes then chooses to keep the secret that Vitti is still sane. At issue is not merely Vitti's freedom, but rather his deeper sense of identity. In wishing to release himself from the confines of a criminal lifestyle, Vitti is in an inadvertent search for his better self. As Sobel explains during a psychotherapy session, Vitti essentially yearns to be the "good boy" that his dad wished for him to be during his childhood. Ironically, in order to improve his character, Vitti must deceive his peers and enemies in order to gain enough leverage to pull off his plan of reformation.
This movie questions whether any person is truly born to be "good" or "bad," and whether individuals can change the essential quality of their human nature through concerted effort. In an interview with director Harold Ramis, conducted by Colin Jacobson and featured in "DVD Movie Guide," Ramis explains that before filming the movie he struggled with the moral question of whether a sequel was justified. Upon reflection, he reached the conclusion that this movie is different from the first since it fields different core ethical issues: "Can people change and crime in our society and can people be redeemed?" Athough the U.S. Attorney who is tracking Vitti's post-incarceration mob activity bluntly states, "If he thinks I think he's crazy, then he's crazier than I think he is," Sobel is more optimistic about Vitti's potential for reform, explaining, "I try to get him to see the possibility of change."
In "Analyze That," FBI agents and mobsters alike are interested in achieving the best results by putting forth the least amount of energy. Acting on their criminal instincts, mobsters try to enrich themselves by any means necessary, leading Sobel to deride them as sociopaths who "keep changing the rules" to suit themselves. By comparison, FBI agents engage in complicated ruses that almost qualify as acts of criminality. They release Vitti into Sobel's custody despite being aware of the fact that he is feigning insanity, merely to use him as an instigator of criminal activity who may unwittingly bring down the mob family with which he is associated.
The importance of a legitimate vocation and the worth of money are two factors that are questioned in this film. In his quest to lead an upstanding life, Vitti tries his hand at a handful of occupations, including car salesman and serving as an attendant at a jewelry store. Despite the fact that he is not able to rival his past mob income, Vitti desires to be involved as a productive member in society. Later, when Vitti chooses to rebuild alliances with his former mob associates, he gets involved in a multimillion dollar heist in which neither he nor his cronies stand to gain a cent. Ultimately, Vitti seems to understand that his participation in shady activities is not necessarily representative of a character detriment if he participates in order to satisfy an greater, virtuous purpose.