Continuity mistake: When Jimmy is in the pool and calls to get the number for Davis and Main, his feet are uncrossed. But in the next shot of him, his feet are crossed.
Factual error: In the scene of Jimmy driving with his new Mercedes, we can see a Subaru forester that is definitely a model after 2010. Season 2 is set in 2002 so this couldn't be possible.
Continuity mistake: Once Jimmy realises Chuck is about to enter the room, he reaches for his glass and holds it up to his face for a drink. In this shot, Kim is looking down at the table. The camera changes angles as he's taking a sip, and suddenly Kim is looking to the side at him.
Factual error: Around the beginning of the episode, Saul is entering a Ford F-550 Bus from Sandpiper, but that body style from the Ford F series isn't introduced until 2012+ and Better Call Saul takes place in the early 2000's, 6 years before Saul meets Walter.
Gloves Off - S2-E4
Continuity mistake: Tuco is confronting Mike out in the parking lot. When Mike offers to exchange information he's standing slightly to the left of Tuco as he faces him, with his head turned to Mike's left looking at him. But each time the camera cuts to a side view of them both, Tuco is closer to standing right in front of Mike, with Mike's head turned slightly to his right.
Continuity mistake: Near the start when Mike's pulling over, the car parks literally perfectly along the side of the road. Seconds later when camera shows him stepping out it's at least 12 inches away from the curb. (00:11:00)
Visible crew/equipment: When Mike is checking his house for intruders, he quickly opens a closet. When he does someone moves to the back of the closet so as not to be seen by the camera.
Inflatable - S2-E7
Factual error: A Chevy Sonic is behind Jimmy's car, that car was not available until 2012. (00:15:00)
Inflatable - S2-E7
Continuity mistake: When Kim has finished her interview she goes to the roof car park and lights a cigarette whilst the camera shows the street with parked cars. When she reaches into her purse to tear up the WM business card two of the vehicles have disappeared - a white car and a van which had its hazards flashing. All happens in under 8 seconds. In the same scene, when she unlocks her car it is in a bright patch of sunshine, in the close up it's all in shade. (00:37:20)
Inflatable - S2-E7
Factual error: In the flashback scene in the store with young Jimmy and his Dad, Jimmy can be seen leaning against a shelf with cans of a "Psst" brand product which did not exist in that time frame.
Continuity mistake: At the end of the scene at the Air Force base, when Jimmy is about to snap the photo of the military members with "Fudge", the film students roll Fudge in this wheelchair over to pose by Fifi, the B-29. At this moment, they've just scrambled to get Fudge back in the chair with the movie camera on his lap, concealed by the plaid blanket. The blanket is in view as the boys roll Fudge over there. We then cut to Jimmy, crouching with a disposable camera given to him by the USAF captain. Cut back to the group posing, Jimmy says, "Smile!" and Fudge says, "Cheese!" In this brief moment, the blanket on Fudge's lap is suddenly gone, along with the camera. You can see Fudge seated in his costume, holding up his bottle of water, but no blanket, no camera. Cut back to Jimmy, shaking his head. Then cut back to the group posing, and the blanket is back in place on Fudge's lap. (00:30:45)
Continuity mistake: The sun changes considerably when Mike is scoping out the garage. At the beginning of the scene it is late afternoon. When the larger truck pulls in it is closer to noon.
Continuity mistake: Mike is sitting in a diner as a waitress is walking up to him. The shot is from outside the window and shows the reflection of a mixed race couple walking across the street towards the window. When the shot changes to the waitress coming up and bringing him his drink, there is suddenly nobody in the street at all or around that could have been making that reflection. (00:31:20)
Factual error: At the start of the scene where Jimmy films a commercial at the school, kids are shown on the playground. Many of them are wearing leggings or skinny jeans. The episode is set in 2002, when the trend was flare and straight legged jeans. The skinny jeans and leggings trend didn't become widespread until 2009 or 2010.
Answer: It might be the Panavision cap he wore when directing his terrible commercials.