I recall an episode where Debra joins a wine class and has an expensive bottle of wine in the kitchen. Ray accidentally breaks the wine and replaces it with a cheap bottle and tricks Debra into thinking that it was the same expensive bottle.

Does this ring a bell with anyone and know which episode this is from?

I honestly don't remember this at all?? It sounds like a Frasier sort of thing! If you find out let me know because that has piqued my curiosity now!!

I think you have the wrong show here because I've seen every single ELR episode several times over and I've never seen anything close to what you're describing.