Sheldon somehow got roped into Penny's new business of making "Penny Blossoms," which are homemade hair barrettes. She seemed to get some people interested in buying them, but she knew she wouldn't be able to make enough to make a living off of it. $2000 a year before taxes won't cut it.
After some concessions, Sheldon was made responsible for creating a new distribution channel and streamlining the production process. He did this quite well and he and Penny were making Penny Blossoms in about a quarter of the time it would have taken Penny if she were doing it alone.
Before long, all of the geeks were involved. Their nerdy exchanges about chemicals, servers, etc. reminded me of when they tried to build Penny a decent entertainment center quite a while ago.
Ultimately, a simple e-commerce site worked, but it worked too well. Penny and her band of friends weren't able to keep up with the demand. But the failure of the business wasn't without laughs. It's damn near impossible not to burst out laughing when Sheldon came charging into the living room in his famous Flash costume.
The majority of "The Work Song Nanocluster" was very well done. The writing ranged from great to superb through much of the episode, but I'm afraid the episode's conclusion was disappointing. The Big Bang Theory's Achilles heel is the last scene. There have been very few episodes which have ended strongly. I think Leonard (Johnny Galecki) said it best when he commented on the Super Agent Laser Lunch when he stated it was lame. That about sums up the way this series ends its episodes.