* Joe's first truly selfless act of giving away (Jerry's) diamond bracelet to Sugar as an apology for using her and leaving comes across as amazingly sweet. Especially when you take into account that up until he had come to Florida he'd been a sleaze who wasn't above lying, stealing, and taking money (among other things) from girls before ditching them.
* As Daphne gives Osgood a laundry list of reasons they can't get married, Osgood seems rather quick and willing to accept all of Daphne's flaws. Even after Osgood discovers Daphne's true gender, Osgood simply replies with, "Well, nobody's perfect!" IfItsYouItsOkay indeed.