These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
Audience-Alienating Premise: Specifically, turning Frasier Crane's worst attributes Up to Eleven, putting them into a seven-year-old, surrounding him with similarly huge Jerkasses at home, and then sending him to terrorize a primary school which contains a huge number of its own Jerkasses. It also contains a recurring subplot about Gregory attempting to date his principal, who is in her 70s.
Bile Fascination: For many, their interest in the show is because of seeing how bad it is.
Darkness-Induced Audience Apathy: This is the big reason why the series got canned after only seven episodes. Practically nobody liked how nasty the characters were.
Designated Hero: Allen. Granted, almost no one in the show was even remotely likeable but he takes the cake; he's rude, lecherous, arrogant and manipulative, and we're apparently supposed to think he's funny and someone we should root for. There's the occasional, brief hints that Allen might actually not be all bad, mostly just being a product of his environment, and some Character Development might have helped in bringing this out; but the moments are usually either glazed over, forgotten, or immediately wrecked due to surrounding situations or Richard's influence. Then it's right back to normal.
Also, Sheila, Allen Gregory's biological mom, except not really, for her being a competent mom and humiliating Allen Gregory.
Fridge Horror: There's a lot of this in the De Longpre household: Richard basically blackmailed a straight man into being his lover. And Allen Gregory just assumes that this is what relationships are like.
The superintendant openly sexually harasses and is implied to have date raped Gina. He's never received any comeuppance for these actions. Likewise, Allen acts like this is perfectly normal and often laughs at the superintendent highly amoral antics.
Hate Sink: It's pretty hard to think that Richard De Longpre was not meant to be this to the audience. He's a humongous Jerk Ass who acts Too Dumb to Live, was Kicked Upstairs in his own company due to his sheer incompetence, and was outright stated to have stalked his life partner into making him leave his family.
Hilarious in Hindsight: A mere six episodes in, Allen's not- mom Sheila delivers "The Reason You Suck" Speech to Allen Gregory when she leaves him. As it turns out, her sentiments are exactly what people absolutely hated about the show and its characters, and would lead to the show being cancelled.
Ho Yay: One-sided: Allen wants to be on Joel's good side, oblivious that he doesn't want any of it.
Les Yay: In Gay School Dance, Beth and Val are pretty much the only students who seem to enjoy the setup.
Idiot Plot: The fact that no one even considers calling the police or CPS when a 7-year-old claims to have a sex tape with an 80-year-old and plans to show it to his classroom of fellow 7-year-olds.
Rooting for the Empire: Allen is supposed to be the main character, and thus the one we're supposed to be rooting for. However, due to him being a rather unsympathetic Jerk Ass with no true sense of right and wrong, people tend to enjoy it when Allen is humiliated or told off in some way.
The Scrappy: Allen Gregory, as well as his father Richard, were not well-received by the show's audience.
Squick: Allen's crush on his principal (who is over 70 years his senior, by the way) would be this by itself, but then we get first hand looks at Allen's fantasies. One moment in particular is where he does a Male Gaze on his principal's thong when she's bending over in her car, complete with close-up.
They Wasted a Perfectly Good Plot: Some reviewers have noted that the basic premise is not completely terrible and in the hands of writers with actual talent the show actually could have been good, or at least watchable.
Uncanny Valley: The characters look off, especially Allen who looks way too much like a ventriloquist dummy, and Julie, who often prompts viewers into wondering what is up with her head.
Unintentionally Sympathetic: We're supposed to think Julie is a spiteful, irritating girl. However, given that she receives far more than her share of hatred and mistreatment, to the point her own friends think nothing of mocking her, it's hard not to feel sorry for her. It doesn't help the creators's efforts that she's one of the few genuinely funny characters present (Rowdy C compared her to "a preteen Daria Morgendorffer").
Unintentionally Unsympathetic: We're supposed to feel bad for Allen Gregory when he fears not getting freinds, but he's too unlikable and intolerant that anybody who is rude to him is justified.
The Woobie: Jeremy, who at least tries to be a good father to Allen and life partner to Richard, but gets no real respect from either of them.