Seth is actually doing a pretty good job at banishing that mental image from his mind and actually focusing on the conversation, even if appears to be a lot more attentive to his food just at the moment, because he definitely notices Gabe looking at him, and eye contact just now is going to make everything worse, he is sure of it. He's just going to keep looking at his breakfast for a while.

And then of course he goes ahead and says that. If one weren't paying attention, it might seem like Seth didn't even notice, because he is doing a pretty good job at containing himself at the moment, but he does go very still for a few moments. Daniel doesn't even seem to notice, which is probably for the best. He's not used to Gabe's rather impressive skill at making anything sound dirty. And that one was pretty obvious. Or is it just a coincidence and he's thinking too much? Or is Gabe just messing with him, but without thinking anything is really behind it, just being dirty for his own amusement? The latter seems more likely.

Seth is just going to stubbornly pretend like everything's normal and change the subject, clearing his throat a bit and finally looking up, though avoiding Gabe's eye. "By the way, if you hadn't guessed by now, the giant illusion Godzilla was Gabe's doing," he points out to Daniel, managing to sound decently casual.