It is interesting to read the negative comments regarding Susan's death. While I respect the fact that some viewers may feel offended by her untimely demise, I would like to make a comment about what I feel is a double standard.
A few years back a network executive was drowned while working with Greenpeace. This guy had been on for quite a few shows and had been unsuccessfully hustling Elaine. No one that I know thought his death to have been offensive; in fact most thought it hilarious. Why the difference here? Both characters were or had been network executives, so their occupation can't be a factor. Is it that one was male and the other was female? Is it that Susan was more "likeable"? Does that justify one's death, and make the other repellent? Is one human more expendable than the other? Think about it. Would you get upset if Elaine was hit by a piano falling out of a window; what if George's father got hit by the piano - or Newman. It seems that in the fictitious world we assign different values to the characters lives. I say that if you think its OK to kill one character and not another, then you have got some strange standards. Or again maybe the real thing is that it is "just a TV show" and no real world standards apply.