WARNING: Spoilers are unmarked.
- The title card in the opening credits is a goddamn Jump Scare with an ominous score. Nice, Jerry Zucker, very nice.
- Any time one of the deceased sees their own body upon death. Sam in particular is so horrified that he looks ready to throw up if he could.
- Sam phasing through a hospital orderly (unintentionally) and showing us a Gross-Up Close-Up of the man's blood and brains as he moves through Sam. Sam's face really says it all, realizing he's completely invisible and truly has no physical form anymore.
- Sam's double-dream where he "wakes up" from his "nightmare." He wants some comfort from Molly, so he pulls out the blankets to find the statue of an angel from earlier in the film. The statue then moves a little, as if it's staring at Sam, who screams of fright. The angel's forlorn-looking face doesn't help either. (In an earlier script, it was Molly as a skeleton, taunting Sam.) And then Sam wakes up, and the angel statue falls from its rope and shatters on the pavement, which is very ominous.
- The latter turns out to be symbolic, as it foreshadows that Sam's "angel" Molly is in danger.
- Any time any ghost phases through a wall or any other solid object, it makes a sickening rip-like sound as they move about.
- The expression on Willie's face watching Molly undress. It's pretty obvious what he has in mind and you can see the moment that Sam becomes thoroughly repulsed and terrified as he realizes it too and that he has to do something to stop him, prompting him to frighten the cat so that it'll attack him.
- The Subway Ghost spends his afterlife aimlessly wandering around the subway station, endlessly sitting in a train as well as endlessly longing for a cigarette (which he is no longer capable of smoking because he doesn't have a body). He's violently angry, hostile, and fiercely protective of territory he haunts, with his first appearance demonstrating to Sam that not every ghost he encounters will be friendly.
- The sad, scary state of the Subway Ghost's existence is really brought home by the end of the sequence he's in: He's initially lucid enough to teach Sam how to move physical objects, but when Sam starts asking about how he died, he gets paranoid, seemingly not remembering who Sam is anymore, and runs and jumps onto the train tracks in a panic, never to be seen again... which was probably how he died in the first place. Even worse, whatever mental illness the poor man had in life is still affecting him as a ghost. If he did commit suicide, it means he killed himself to try and get rid of the torment in his mind - and it didn't work.
- Sam's torment of both Willie and Carl before they are killed. Evil as they are, their panic and fear at being attacked by an unseen force is so convincing that it's unsettling.
- When Sam chases Willie into the bathroom and turns on the hot water to steam up the mirror, he writes "BOO".
- Carl sitting alone in his empty workplace fussing over the closed account, unaware that Sam is in the room and mocking him with death at every opportunity. The enormous levels of stress on Carl's face is bad enough, but his panic becomes all the more raw when he sees his keyboard type out a single word on his screen: "MURDERER."
- And how does Sam follow that one up when Carl screams at whoever is doing it? "SAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAMSAM......"
- The dark, hooded figures that drag Willie and Carl's souls to Hell. The horrific, guttural cries they make (created by slowing down recordings of babies crying) are chilling. Even Sam can't help but be horrified and sympathetic to their fates.
- Just to set the stage a little, imagine you have just sustained a massive injury that you couldn't possibly have survived. You get up, seemingly unscathed, and you start noticing strange happenings around you (like people who don't seem to take notice of you, or someone who is supposed to be dead standing right in front of you), just before seeing your own corpse. Then suddenly, as you're trying to process all this, dark figures appear out of the shadows in mobs, grab you, and literally drag you away, leaving you with nothing but the most horrifying of implications. "Karmic Retribution" at its most terrifying, folks. Of course, a good person will never have to worry about this.Sam: "You're dead, Willie."
- With her ability, Oda Mae likely got to hear, but not see, Carl's screaming as he was whisked off to Hell.
- Just to set the stage a little, imagine you have just sustained a massive injury that you couldn't possibly have survived. You get up, seemingly unscathed, and you start noticing strange happenings around you (like people who don't seem to take notice of you, or someone who is supposed to be dead standing right in front of you), just before seeing your own corpse. Then suddenly, as you're trying to process all this, dark figures appear out of the shadows in mobs, grab you, and literally drag you away, leaving you with nothing but the most horrifying of implications. "Karmic Retribution" at its most terrifying, folks. Of course, a good person will never have to worry about this.
- Carl threatening to kill Molly once he understands that Sam is tormenting him. Until this point, he hadn't tried to physically harm Molly. Now he's prepared to threaten her life if his demands are not met, wielding a knife and even trying to set the apartment aflame when he becomes unhinged. Even Sam, a ghost, cannot challenge the otherwise defenseless man as he knows that Carl will follow through on it.
- The thoroughly terrified look on Carl's face as he watches the stove dial turn off, apparently on its own. That's the moment where you can see him fully understand that Sam is present and he completely snaps from then on.
- Despite the Black Comedy moment of a neighbor refusing to let them in, the sight of Oda Mae and her sisters desperately trying to find somewhere to hide before Willie and Carl catch them is truly nail-biting. Especially since they get inside not two seconds before they come upstairs.
