The Soul Eater: Late Night Show episodes are nothing more than the preview of the next episode, including a tiny one minute story or characters commenting on the anime/airtime/producers etc. For those people out there who wonder if SE: Late Night Show is important for the main story, the answer is no. See them as tiny fillers. There is no real story or character development in the episodes. I wouldn't be surprised if these episodes were actually made for an audio cd. It's really about the conversations the characters have. The art isn't anything special. Personally, I didnt like SE: Late Night Show that much. I don't havea huge explanation, it just didnt catch my attention. There were funny parts sometimes which made me watch them all, but that's pretty much the only reason I can give.

Conclusion:
-Great for amusement
-No real contribution to the main story
-Mostly about the conversations, less about the art.

Note: English is not my first language, so my apoligies for possible mistakes.