Josh's hands are on his thighs when he says he has to pee. The scene cuts to a different camera where Josh's one hand now plays with his other hand's wristwatch. Simultaneously, Drakes hands were in his pants pockets, but then they're together, wringing.
With Drake and Josh locked outside the car, the tow truck driver breaks the driver seat window with a metal rod. Glass shatters everywhere, including inside the driver's side of the car. When Drake later tells Josh to start the car, Josh jumps inside. Clearly he would be sitting on a bunch of broken glass. No reaction. Drake later sits in that same seat with the broken glass, which no one has yet removed. Again, no reaction.
The boys are locked out of the car. After the tow truck man leaves, the boys can bow get inside through the broken driver's window, but when Josh runs around to the passenger door, it's unlocked. Josh MIGHT have unlocked it while retrieving the registration from the glove box, but it's not apparent and a bit unlikely.
Just before the cop car leaves. one can see Josh Peck waiting to get into the scene in the top right corner of the screen.
At the beginning, after Josh notices his laptop is missing, he mentions that his cell phone was with it. When Drake suggests calling Craig and Eric to bring it back, Josh says neither of them have cell phones, overlooking that they could reach them by calling Josh's phone.