Cheers is not a spinoff of Taxi. The principal director on Taxi was James Burrows.
James Burrows, along with Glen and Les Charles, created Cheers. He was also a principal director on Cheers.
This was simply a case of James Burrows casting and directing Ted Danson, Rhea Pherlman and George Wendt on Taxi--liking their work and then casting them on his own show, Cheers.
The Nick at Nite promo that you're referring to was probably one of their comical gags.
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