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.
Here's the opening song, and the ending song. It can get pretty addicting to listen to after hearing it a few times.
The ending as well, after listening to it one too many times. "I'm calling the Star Rise..."
Les Yay: Depending on how you interpret Saya and Kirino's Romantic Two-Girl Friendship. The scene late in the anime when Saya, after interrupting Kirino drafting her resignation from the kendo team, pushes Kirino down onto her bed is especially fraught.
Moe: Tamaki, Tamaki, Tamaki. To a smaller extent, Kirino also certainly qualifies. In fact, Tamaki and Kirino both made it to the Top 8 (quarterfinals) during Saimoe 2008.