Dan Vs definitely earned itself its PG rating, but it's still surprising how blind the radar is to this show, especially being a show on The Hub (which, outside of airing this show, reruns of Goosebumps, The Haunting Hour [both reruns and new episodes], reruns of Batman The Animated Series, and, as of 2013, Animaniacs reruns, is actually a channel meant to be for kids and families)
In "Wolfman" an officer tells Dan he is over the legal limit for fluff in his pockets. Dan replies by saying, "What I do in the privacy of my pocket is nobody's business!"
In "New Mexico", Dan is beamed up into a spacecraft and believes he is being abducted by aliens:
Dan: Keep your filthy tentacles off my—! (puts hands over groin)
In "The Animal Shelter", Dan goes to the hospital after being scratched by Mr. Mumbles, when this exchange happens:
Doctor: Okay, let's get those pants off.
Dan: Um... I'm here about my face being all scratched.
Doctor: (chuckles) Oh, don't worry. I'm not a doctor.
In "Traffic," one of the things that stops Dan is a shepherd guiding his sheep across the road.
Dan: "Move the flock out of the way!"
In "Technology," when Hiram offers Dan and Chris to use his zoetrope, he tells them something a little personal:
While telling them, Hiram even suggestively wiggles his finger, and Dan quickly moves his hand away from the zoetrope.
In "Art", Elise seemed to have enjoyed that picture of Chris a little too much.
Then there's this:
Chris: Notice how the piece follows you around the room?
Also from episode "Art", Dan says that vandalism is "the worst kind of 'ism' there is...unless you count fascism...and I guess racism is also pretty bad". Granted, he makes it clear fascism and racism are bad, but it's still unusual for a PG-13 show to even acknowledge those things exist.
The censors probably didn't even watch the "Art" episode. When Chris says he doesn't want to help Dan with his revenge that day and just wants to "make it a Chris day", Dan replies "Naked Chris Day? Gross! Put some clothes on and come help me, degenerate".
In "Burgerphile", the Burgerphile founder offers to make burgers for Dan and Hortense. Dan says, right to Hortense's face, "I'll have mine naked."
The founder seems a little too eager to take Hortense away, like he wants her for himself. And since they get married, that's apparently the case.
From "Gigundo-Mart", after Dan catches Chris shopping at a supermarket that Dan hates, Dan outright accuses Chris of sleeping with the enemy. Even more hilarious was Chris replying, "I haven't been sleeping with anyone!"
Dan says "damned" in "Ye Olde Shakespeare Dinner Theatre". True, he was speaking in the Shakespearean sense, but it was still unexpected for TV-PG.
For most of the series Elise says "Oh my gosh!" as an exclamation, but in "The Dinosaur" she actually screams "Oh my God!" when Dan tells her Chris is dead. Chris ALMOST interrupts it, but it's still audible enough to tell she's saying God.
In "The Mall Santa", Dan shows his resume:
6/19/04-6/19-04 — RIBLETS — CHICKEN GUY — My breasts are bigger than theirs.
In "Gigundo-Mart", when Dan gets put into a chokehold by a greeter
Greeter: I learned this move on the beaches of Normandy!