Usually I'm not a fan of pop-culture references. my main objection to them is that the humor isn't original, or related to the show, it is usually not relevant, and unfunny without prior knowledge of the culture item that is being quoted or referred. If the reference is non relevant to the show, there is usually no sophistication in bringing it up.
I think this bit from "The IT Crowd" is an exception. Even though it requires prior knowledge to be understood, It's sophisticated and relevant because it reflects on the characters, and therefore specific to the show
Moss is a super-nerd, therefore it would make sense that he would confuse "Fredo" from "The Godfather" with "Frodo" from "Lord of the Rings". Moreover, he doesn't SAY "Frodo", we do the math in our own heads, based on the character's reply which engages the viewers.
What do you think?