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Light eating a potato chip in slow motion, to Ominous Latin Chanting. The guys at [adult swim] realized this and made it the episode's promo. The English dub has Light's "I'll take a potato chip... and eat it!" delivered in an even more dramatic voice than in the original, and added maniacal laughter; whether this is deliberate Lampshade Hanging or unintentional is unknown. Still, this being YMMV, many fans consider the Epic Potato Chips(tm) scene awesome. Really awesome.
There is also the fact that, for any Doctor Who fans, you can't help but think of him as Cyberman Kira.
Mikami's death in the anime. It would have been more dramatic without all the High-Pressure Blood. Seriously, it's like a geyser.
And if he hadn't done it with a fountain pen. Sure, you'd probably die if you stabbed yourself in the chest with a pen in real life, but it wouldn't have caused blood to spray from your body like a firehose.
It's ridiculous no matter what weapon was used because the entire thing, the thrashing about, the blood geyser, is so cartoonish. The geyser is a physical impossibility, although the pen does make it more absurd. It's also infuriating to fans of the manga, because it was handled better there.
Matt's death was absolutely hilarious. So anticlimactic, and it came right when he was suggesting that he wouldn't be killed because he could tell the angry mob useful things! His status as a Red Shirt-wearing Ensemble Darkhorse was icing on the cake.
Misa's suggestions that L was a stalker, and her asking to go to the bathroom after losing her memory while being held under suspicion of being the Second Kira, were most likely supposed to be disturbing; but they came off as funny because Misa is already a ditz.
She refers to L as "Stalker-san."
Misa's one to talk.
Any serious scene where Misa opens her mouth qualifies.
Except if she's being insane or creepy.
L throws up his hands in the air, screams, and tips over his chair upon hearing the word "Shinigami" in one of the video messages. Seeing someone typically so calm get so worked up over just hearing the word is hilarious, especially since he took seeing a shinigami considerably better.
The English dub of Episode 23 has a particularly clumsy translation error. As Light and L are watching Higuchi in his car, Rem (whom they can neither see nor hear) asks Higuchi to give up ownership of the Death Note. In the original Japanese version, Higuchi outlines why that would be a bad idea, but does not specifically mention the Death Note. In the English dub, however, Higuchi says, "Even if I forgot about the notebook, my life would be over." Neither Light nor L reacts to this!
Mello ordering Sidoh to help get rid of the task force storming his lair. It's supposed to look intense, but the way his eyes bulge out make him look like someone from Ed, Edd n Eddy getting angry.
Sidoh looks like a total dork screaming "yippee" when he regains his Death Note. It feels inappropriate, since this comes right after Soichiro's death.
Any of Mello's scenes in the English dub. His voice actor is trying so hard to sound dramatic that his dialogue sounds pathetically unrealistic. Sadly, this makes it hard to take Mello seriously. The over-the-top expressions Mello tends to make probably don't help.
What really sold the blanket shot was that he delivered that line and then paused for a full 2-3 seconds before actually throwing it.
The anime strongly implies that Mello planned his death. Waiting to give Takada the blanket could be to show that he realizes what's about to happen. So it's like "You can use this blanket!" *pause* 'As soon as I hand it to her, my time is up.' *gives blanket*. But yeah, it did seem awkward the first time I watched it.
This all probably due to David Horowitz being a singer first, actor second.
The deleted scene in which Light stays in the graveyard after L's funeral, starts laughing madly, proceeds to crawl on top of L's grave, and shouts "What do you think of that, L? This is my perfect victory! That's right—I win!" with a crazed look on his face. It is chilling until we see Light looking like a dog barking at the postman when he yells at L's grave.
Also, how the hell did no one hear him? True, the Task Force had walked away, but they couldn't have gone that far.