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.
Breather Level: Meia's dream doesn't have any enemies in it whatsoever.
Also, Nestus' and Bergus' dreams, though they're toward the end of the game, seem to have easier puzzles than a lot of the dungeons you've encountered earlier.
Complete Monster: After arriving on Earth, Melzas learned of Gods empowered by prayer and decided he wanted this power for himself. He inserted his image into human culture, and created a few followers. When the worship began, and his powers manifested, he used them to peer into the minds of the humans, making the human king his puppet. After being exposed and imprisoned, Melzas manipulated multiple atrocities to increase his powers, using priests to keep his human subjects subdued and loyal. Melzas was also responsible for dark nightmares that could actually kill people, and when he perceives a human as a threat, he has forces sent to destroy the human's entire village. Melzas might be a God of Evil but solely because he chose to become one himself, out of nothing more than ego and a lust for power.
Crowning Moment Of Awesome: Every boss defeat qualifies, but a special mention has to go to the moment after the final boss fight where you use the fire wand to burn Melzas to death right before you escape the sinking Lake Shrine and are able to watch the ending and credits.
Crowning Music of Awesome: The soundtrack defines this perfectly. Particularly the music from the final dungeon the Lake Shrine. and the song that plays during the credits.
Evil Is Sexy: Sara Succubus, who seduces Bonaire in his nightmare. This is inverted HARD when you see her true form.
Game Breaker: If you collect all fifty of the Gilded Falcons, Captain Merrick will reward you with the Spirit Wand when you go to his shop. This item takes away your physical attack, but grants you infinite magic making the remainder of the game all too easy.
The Legendary Sword would also qualify considering it can destroy most bosses, including the last one in just a few hits.
Jerkass Woobie: Giles. Yeah, he's not the nicest guy around, but considering the fact that his distrust of outsiders and fanatical prayers are all to protect his younger sister whom he genuinely loves, and eventually dies saving, it's somewhat understandable.
Characters can die by dreaming. You may start skipping sleeps if the concept of 'sleeping and dreaming kills you' gets over your head.
Lars Crypt in its entirety counts for this. Everything from the scary music to the haunting mist in the area and the undead monsters attacking along with the fact that you are under a graveyard during this sequence.
Kline infiltrating your house: Alundra is sleeping, but you notice with a glance to the window that it's night outside. Suddenly, you hear a chilling roar, Kline jumps on your bed (from the roof), and begins to ask you to show him how your body will soon turns into bloody dead meat. Brrrr. Also, without the timely intervention of Alundra and Septimus during that night, who knows who else might have been attacked during the night (several doors of houses in the village are wide open, and another character was awaken by Kline that night, screaming in horror) ?