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.
G-Rated Sex: Possibly. As they're preparing to leave the secret cave Gabu hides them both in during the wolf attack, the pair's conversation turns to the full moon and how much they simply enjoy being with each other. It gets quite emotional, and the camera pans away as they decide to skip going home and just spend the night in the cave together.
Controversy exists over the homoerotic overtones of the anime. Word of God confirmed that, in actuality, Mei was always intended to be a male character, but was written in the children's books as gender-ambiguous so that he'd appeal as much if he were female as if he were male. The film merely restored that gender specificity.
Viewer Gender Confusion: That incredibly adorable, doe-eyed goat who sports a pink scarf and has a deep friendship with a male wolf is a boy. It's especially noticeable due to his masculine voice.
The Woobie: Mei is just so gosh darn cute when he's being terrified.
Poor, poor Mei and Gabu, they just never get a break. The movie even starts off with a Tear Jerker. Mei and his mother were attacked by Giro. Mei's mother fights the wolves off, managing to rip off Giro's ear and slash his left eye. Sadly, she was killed by the wolves since she was outnumbered. Mei, without looking back, continues to run, knowing his mother won't be coming back soon. He gets rejected by his society when they find out that he is friends with Gabu. They both run away from home and decide to climb a huge mountain. When they cross the mountain, a huge blizzard incapacitates Mei and Gabu brings him into a cave. Mei is dying and he knows it too, because in order to save him from his suffering he tells Gabu to eat him so that he can survive the mountain for both of them. Such a cheerful, upbeat character, suddenly gives up hope and wants his best friend to end his misery? Even though, they both survive the mountain, Mei finds that Gabu got amnesia after getting caught in an avalanche and he only sees Mei as a delicious goat. The one true friend you finally made and had a great adventure with, suddenly wants to kill you, simply because he lost his memories of the times you've spent together that you said would last forever? Yup, Mei just hit major Woobie status. The look on his face too, was absolute shock and terror, and desperately crying and begging for Gabu to remember him didn't help matters either. It makes you want to give Mei a huge hug and tell him that you're proud that he earned his Happy Ending with Gabu!Thank God that Gabu's amnesia was only temporary. Or else...
Gabu is definitely the biggest Woobie. When he was just a pup, his mother died, and his pack mates would tease him for his cowardice.note It's never told whether that flashback took place before or after Gabu's mother died. If that flashback happened after her death, that would explain Gabu's fearfulness since he was just a pup and without a mother, he probably felt lonely and unloved. Which makes that scene a lot moredepressing.It gets worse, when the pack finds out that he's been hanging out with a goat, they punish him by making him sleep in a hole for the night. Then, after Gabu and Mei run away from home, his own Jerkass pack mates, who bullied him as a pup, are now trying to kill him. Even worse, when he and Mei are crossing the mountain, they get caught in a blizzard and take refuge in a cave Gabu dug up. They are both starving to the point where Mei looks like he won't make it. The only true friend Gabu has ever made and protected for so long, suddenly gives up hope, and offers himself as a simple meal to Gabu so he can survive. Gabu completely breaks down weeping, and when he leaves the burrow, he starts searching for grass to feed Mei, hinting that he'd rather starve to death than do it. After all that he's been through, it makes you want to give him a big hug and tell him that you're proud that he earned his Happy Ending.