The bar frequented by Frasier and his friends is named Mahoney's as a tribute to the late John Mahoney.
The character name of Moose (Jimmy Dunn) seems to be a tribute to the dog actor Moose who portrayed Eddie for the majority of the first 8 seasons of Frasier before his son Enzo took over the role for the remainder of the series.
David (Niles and Daphne's son) was named in memory of co-creator and producer of the original show, David Angell. David and his wife were killed in the first of two planes to hit the World Trade Centre during the September 11, 2001 attacks.
The busts in the first season promotional photos (counter-clockwise from bottom front): Mozart, Shakespeare, Benjamin Franklin, Louis Pasteur.
The three people memorialized at the end of the first episode of the Frasier reboot are Gabrielle James, Archie Lyndhurst and John Mahoney. John Mahoney played Frasier and Niles dad Martin Crane in the original series. John passed away February 4, 2018 at the age of 77 due to complications of throat cancer. Gabrielle James had a long career as a prominent script supervisor in Hollywood and worked on both Cheers and the original Frasier series. Gabrielle passed away December 2022 at the age of 88. Archie Lyndhurst was the 19yo son of Frasier reboot actor Nicholas Lyndhurst (Prof. Alan Cornwall) and former ballet dancer Lucy Smith. Archie's sudden death from a brain hemorrhage in September 2020 was caused by a rare, fast-acting cancer of the blood cells, known as an acute lymphoblastic lymphoma.