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.
Fan Disservice: Chazz's "physique," which he displays openly to Jimmy when showing off his ink.
Genius Bonus: Most people will not notice anything when the current standings of the pairs are shown, but skating fans will notice three names as part os pairs teams: Pluchenko (a competitor for Russia), Lambiel (Switzerland), and Suguri (Japan). Those are actually the names of singles skaters: Evgeni Plushenko, 2006 Olympic champion and multiple Olympic medalist, Stephane Lambiel, 2006 Olympic silver medalist and two-time world champion, and Fumie Suguri, three time world medalist who also competed at the 2006 Olympic games. All three compete for the countries they are listed in during the movie.
Chazz mouths 'I want you.' to Jimmy in the first scene. Jimmy is appalled.
"You're gonna file a joint income tax return..."
After kissing Katie, Jimmy says, "Chazz taught me some stuff."
Chazz kicking Jimmy's legs apart just before they begin their Fire & Ice routine.
Jerkass Woobie: Chazz. He's crude and not very nice at first, but he apparently has been without any family for all of his life. A deleted scene shows that he also happened to be at the same orphanage Jimmy was at, but was ignored for adoption in favor of Jimmy. He points out that a cute kid like Jimmy could easily have found a home, but that was pretty much his only chance to have any sort of a family.
Special Effects Failure: If you had some hope that Ferrell and Heder actually trained to skate, the first green screen shot or bad CGI rendering of them on the ice will show you otherwise.
Squick: Jimmy eating trash to get the key Fairchild placed in the bin so they wouldn't show up for the finals.
Chazz uses special horse-placenta shampoo; this is available in Real Life and apparently it really is great for hair.
The Woobie: Katie, who loses her parents in a car accident at a young age (and was in the car with them, no less) and then grows up to be a virtual slave for her unscrupulous siblings.
Jimmy fits as well. His adopted dad only took him in for his potential in figure skating, subjecting him to all sorts of questionable training methods. The instant Jimmy is banned from skating competitions, his dad disowns and abandons him. Ouch.