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.
Ho Yay: To the point where you'll occasionally find the film shelved as a gay interest movie. Some of the cover art on various DVD editions doesn't help.
Tear Jerker: Most of the film but few moments deserve a mention:
Siggi sharing a look with Friedrich a moment before being blowed up by the grenade.
The entire sequence of Albrecht realizing that they've just killed a bunch of frightened child soldiers and tries to help the one who was dying for the injuries. The young soldiers takes his hand and whispers something in Russian, which Albrecht does not understand. The soldier said "Спасибо, товарищ." (Spasibo, tovarishch.) which means "Thank you, comrade."
Albrecht's suicide by drowning in the icy pond while Friedrich is staring helpless. His further reaction his heart-wrenching.