Frasier's son Freddy has become the new Martin, a regular guy (this time a firefighter instead of a cop) who doesn't know how to connect with his father.

Source: https://collider.com/frasier-reboot-season-1-ending-explained/

Keith's David is Frasier's nephew, now an adult and an awkward college freshman with a penchant for off-kilter observations.

Source: https://bleedingcool.com/tv/frasier-returns-to-boston-as-sequel-series-production-gets-underway/

Season 2 of can fine tune the allusions to culture by continuing to focus on Frasier's environment at Harvard, as well as Freddie's classical education (which only seems to come out when he's had too much to drink).

Source: https://screenrant.com/frasier-reboot-mistakes-problems-season-2-fix/

Some of Frasier's most memorable characters were KACL employees.

Source: https://screenrant.com/frasier-reboot-character-returns-cheers-want/

The Frasier reboot reveals a mysterious gap in Frasier's Chicago years and his breakup with Charlotte.

Source: https://screenrant.com/frasier-reboot-kevin-costner-kelsey-grammer-joke-paradox/

What If Paramount+ Cancels Frasier's Reboot Without A Proper Ending?

Source: https://screenrant.com/frasier-reboot-original-show-legacy-hurt-seasons/