* AcceptableTargets / UnfortunateImplications: The working class warehouse employees are depicted as obnoxious sexist and homophobic brutes, and David is portrayed negatively for fraternizing with them.
* AlternateCharacterInterpretation: Brent is either inherently a complete jackass with a few redeeming qualities or a decent bloke who lets the fact that he's being put on television go to his head with disastrous consequences.
* CrowningMomentOfAwesome: David [[PrecisionFStrike telling Chris Finch what to do with himself]] in the finale.
* CrowningMomentOfHeartwarming: [[spoiler: Dawn finally dumping Lee and kissing Tim in the finale.]]
* CrowningMusicOfAwesome: [[http://www.youtube.com/watch?v=9JitDWQI9qc&feature=related "Free Love Freeway"]]
* EnsembleDarkhorse: Keith.
* JerkassWoobie: ''David Brent''. He's a Jerkass from start to finish but he somehow ends up being so miserable, pitiable, and downright tragic that it's near impossible not to feel sad for him by the end of the show.
* TearJerker: [[spoiler: The way it ends, surprisingly. [[http://www.youtube.com/watch?v=FfjZ3NKt2o0 David Brent makes a complete turnaround.]]]]
* ValuesDissonance: The UK's more relaxed view of alcohol is apparent when comparing the two shows. One UK episode involves the boss David Brent taking all of his new employees out for quite a few beers in the middle of the workday, which wouldn't fly in most American companies. By contrast, nearly every time alcohol is introduced to the American office, there are serious consequences: Pam throws herself at Jim despite being engaged, Roy smashes up a bar, Michael and Jan get in a fight where the cops get called, and Meredith sets her hair on fire.
* TheWoobie: Tim, and even David at one stage.