As we watch this season, we have to constantly remind ourselves that Michael Scott is leaving. With that layering of knowing, The Office has fans such as myself speculating on every little occurrence the show. So let's do that.
Andy has had a major plot implications every episode so far this season. I like that his plot involves other characters (his budding friendship with Darryl, Phyllis' genuine like of him, and the Gabe/Erin "love triange"), and Ed Helms is in movies and came from the Daily Show. So he's different enough from Michael Scott with the same Steve Carrell breeding.
Though I don't think Andy is taking over as boss, he's clearly not good enough, I do see him taking over as the source material in future episodes. The boss, well, we can argue that we already know. The past episode, "Viewing Party", pretty much established that Gabe is in command. Maybe once Michael Scott leaves, Gabe takes on more of Michael's business duties, while passing along the blander day-to-day things along to the office administrator (she knows Michael's job better than anyone else, and she has a sales background (something Michael alluded to when she walked on coals). There's also the wildcard of Daryl, who has big plans at this company, and is an established idea man with a succesful track record. Oh and Jim? Well, Jim is fucking up more. Jim is turning into the Michael with his emotions in check. Just the 'fuck-up' part, not 'fucked-up'. So with Andy's idiocy, and Jim's bumbling- we'll pretty much have the same office in tact.
But what about the exit for Steve Carrell? There is a precedent of David Brent saying 'Fuck off' and believing in himself. Goodness, knows that'd be good for Michael. But he needs something deeper. Is his relationship with Erin that something? History of the two: they had nice bonding during Scott's Tots (she was there for Michael), Michael can be nice to her (the ending of Secretary's Day), and now- Erin views Michael as her father, which he accepts. Michael always wanted to be the best friends with his co-workers, his "family". Jim and Pam have always rejected that notion, despite Michael's best efforts. That was symbolized in the christening to a degree, but I believe there is much more to be mined between Jim, Pam, and Michael. Michael does look at those 2 as perfect, and he does find Erin "a bit of a rube". Michael doesn't realize he is just as bit as a rube. The Erin and Michael relationship is one of the best things the show has going for it right now (Dwight taking care of CeCe has the potential to be the best thing the show has ever done- fingers crossed- not jinxing), and that is exciting. Ellie Kemper and Steve Carrell are 2 amazing improvisers. Just look at their father-daughter scene. Throw in the improv skills of Zach Woods (The World's Most Awkward Boy) and the information we just learned about Gabe (he's in charge, he likes throwing parties) and we have something there.
Michael's been pretty self destructive and even more immature lately. Now, Michael Scott has a chance to be involved. He saw the Pam, Roy, Jim thing play out in front of him. Now he has the Gabe, Erin, Andy problem presenting itself, with people on his own level. Couple that with giving Dwight (who is one of the best left-field character's in TV history) something to do, and we have the makings here. About a half a season left- don't waste it.