Characters
I’m the luckiest son of a bitch in the world. (a customer knocks on the door) Sorry, we’re closed.
— Sam · Cheers

Behind the line May contain spoilers.
Our reading
An editorial interpretation.
The speaker is overflowing with delight at their own good fortune, declaring themselves the luckiest person alive. The moment a customer knocks, though, the happy mood is briskly overruled by a flat refusal: the place is closed. The joy is real, and it clearly outranks business.
Context reviewed