Jeff Nimoy (the writer, story editor and director for the English translation) has stated (joked?) that he wrote Izzy and Tentomon's dialogue together as if they were gay lovers.
Then there's Sora and Mimi, who were awfully...eager to strip off and shower together in one episode.
In one scene, Sora comforts Mimi after she wakes up from a nightmare and holds her hand. Mimi is scared that her friends are going to leave her behind because she treated them very unfairly, but Sora encourages her by calling her a "very nice girl".
Tai[chi] and Matt (Yamato). Wrestle-to-the-ground fistfights, hand-holding, and head-cradling have all been seen—the Japanese version even includes a scene where they yank Joe's towel off at a hot springs bath.
And the freaking angelic "arrows of love," with an explicit "like Cupid" comparison, combined with manful hand-holding before their first digimon warp digivolve to Mega level in "Prophecy."