Oh, you get no argument from me. Party hats and wrought iron beds are over the top. I can see benefit in music playing (often a calming influence on neurotic dogs), bedtime stories (same thing) and a swimming pool (labrador happiness, anyone) but party hats?

However, if the owners want it, I see it as "no foul, no harm." Pet owners who lavish too much care on their animals is near the bottom of my list of pet owner rants.