Angst? What Angst?: invoked Invoked and justified in the film. Julia remarks that even though she should be devastated that she can't see her two children again, she feels alright about it, then says that the people who run Judgment City do that to all the recent dead so they can focus on their trials, rather than dwell on the people they left behind.
Dying Alone: Julia, when she did die: all of her friends went out of town and she stayed back to go swimming. Then she tripped over a lounge chair and into the pool, drowning even when she'd been a good swimmer.
Insistent Terminology: All the staff of Judgment City insist repeatedly that the proceedings for each deceased are not a "trial." What exactly the proceedings are, that involve a courtroom, judges, prosecution, defense counsel, opening statements, cross-examination, and closing statements, but are not a trial, is never revealed.
It Will Never Catch On: One of the flashbacks shown during Daniel's hearing shows him being offered a chance to invest money in Casio when the company was getting ready to go public and the stock was dirt cheap. Daniel laughed at the thought of the Japanese making wristwatches.
90% of Your Brain : Daniel's defense attorney Bob says he uses 48% of his, while Daniel can only use 3%. The higher-ups nickname the deceased "little brains." Daniel is actually embarrassed about it, but Bob assures him it's normal for those that haven't moved on to be at such a level.
Daniel: I tried to call you, but I didn't know your last name.
Race for Your Love: In the film's climax, Daniel and Julia are put on busses: Daniel's bus is going to back to Earth while Julia's is going to the next phase of existence. When Julia calls out for Daniel, he finally faces his fear, escapes the bus, and catches up to her while the bus is in motion, only to find the door is locked. The judges find it so moving they let him on with her.
Reincarnation: If you are flawed or still contain fears from your previous lives (or you're just a teenager, you are sent right back.
Star-Crossed Lovers: The kindhearted, loving Julia (who will most likely moved on) and the fearful, neurotic Daniel (who will most likely go back to Earth).
Xanatos-Gambit: It's strongly hinted that the review itself was a test for Daniel, to try to humiliate him and see if he still had the courage from all the abuse to still bravely declare his love for Julia, even though they weren't going to be going to the same place.
This theory is supported by the number of days Daniel is scheduled to review - Nine - which is pointed out numerous times throughout the movie. If you don't count direct rebuttal scenes, or Lena's "bad decision" montage, the trial looks at 7 days from Daniel's life on Earth (The schoolyard bully, the classmate losing his paint supplies, the Casio stock tip, the salary negotiation, the public speaking engagement, the snowmobile, and the ticket to Hong Kong.) Day 8 is the unexpected review of his final conversation in the hotel with Julia. Judgment is then rendered, and the climactic tram scene is observed, unbeknownst to Daniel, by the re-assembled participants of the trial as Day 9.