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.
YMMV: Beneath a Steel Sky
Big Lipped Alligator Moment: The courtroom scene, where justice takes the form of a gameshow, with Rob defending Hobbins. Seriously, where the hell did that come from?
Crowning Moment of Funny: Too many to list. The fact that the humour turns up in the oddest of places adds to the effect.
Rob: [noticing the security camera] That thing's watching me... good thing I'm naturally photogenic!
Crowning Music of Awesome: There are several definite Earworms which you'll undoubtedly start humming along to, but the very best music is found on the CD32 version, where the title screen (also "LINCspace") music with its synthesised horn section is so catchy you might not want to start the game until it's looped a few dozen times.
Lamb: Pipes are the arteries of this mighty ERECTION, the VEINS through which its LIFEBLOOD pumps...
Also, the video tape "Pussies on Parade". While earlier Lamb was referring to his cat, it can bring some hilariously inappropriate connotations. Deliberate? Maybe.
Hobbins on Mrs. Piermont:
"She wanted me to FLUSH her OVERFLOW pipe."
Magnificent Bastard: Gallagher, without a doubt. He turns from a borderline nutjob spouting riddles and playing cards to a man with a deadly agenda.
Moral Event Horizon: Reich nuking Rob's entire tribe at the start of the game. Even when you see his fate, you can't feel for the guy.
Narm: Rob's reaction to the destruction of his family...
WHY YOU MURDEEEERRRRING!!!
Nightmare Fuel: There are several examples throughout the game, which are best left for the player to discover.
The line "There's something in there... something HORRIBLE!" about the subway beast sums up a lot of moments.
The Non-Standard Game Over at the end. Rob gets plugged into LINC, struggles for a few seconds, then apparently has his entire mind and self erased and replaced with LINC.
Nightmare Retardant: The aforementioned meeting with the terrifying subway beast (usually accompanied by no music or sound effects at all) can be made less scary if you leave the jukebox on while leaving for the subway tunnel, and save once inside. If you're killed once (as many first time players are wont to be) and restore your save, your monster encounter will be accompanied by... the swinging smooth jazz sounds of the club's resident Hot Club Quartet.
Squick: The more you know about LINC, the more you'll be grossed out by it. Even Rob is disgusted by many of the things he sees, and doesn't mind telling you about it.
This Is Your Premise on Drugs: Take one internet, mix it with equal parts virtual reality and acid flashbacks then serve. Then you'll be close to what LINCspace is, what with the giant sentry eyeballs and coloured ying yang pieces which act as passwords. And some other stuff that is even more batshit insane.
What the Hell, Casting Agency?: Very possibly done deliberately, but in the updated version, there is precisely ONE person with an Australian accent in a game set twenty minutes into the future...in Australia. Almost all the other accents are British/Irish regional accents, with the exception of a French doorman and the protagonist...who sounds American.
The Woobie: Rob has had so much bad luck that it's hard not to feel sorry for him.