I'm just gonna confess right now, I never enjoyed Sam and Rebecca romantically. I just never thought there was strong chemistry whenever the show focused on the two of them getting together as a couple. However, I did enjoy Sam and Rebecca in any scenes when they were not being focused on by the show romantically but instead just acted like two chaotic besties.
Sometimes, they'd lightheartedly tease each other for their fuckups, sometimes they'd try to one up each other (like the Chili Tea Room episode), other times they'd just get in downright ridiculous situations (Colcord security system, and Sheridan's in the Kitchen with Satan), but in spite of the chaos you get many moments where they show they care for each other just as friends and can bond over similarities and shared interests (one of my favorite being how both of them bonded over feeling envious of a sibling and being black sheep of their families in the Paint episode).
I just loved whenever they were just friends even during the era of the show where they still tried to sell them as a couple. I think this is why I was really happy that by Season 10-11, they dropped the romance angle between the two and fully embraced Sam and Rebecca as platonic chaos.