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: Boogie Nights
Awesome Music: Several, but Rahad Jackson getting high to "Sister Christian" and "Jesse's Girl" is by far the best.
Everybody Remembers the Stripper: Even amongst the copious nudity in the movie, Heather Graham's nude scene and Mark Walhberg's fake wang stand out. Both induced a lot of sucking noises in theatres.
"I love you, you love me. Going down the sugar tree. We'll go down the sugar tree, and see lots of bees: playing, playing. But the bees won't sting, because you love me."
Parental Incest: Implied. Eddie's mom seems a little too jealous of his relationship with Sheryl Lynn.
The Woobie: All the main characters spend a little time being the Woobie, but Little Bill is probably the prime example. It helps that he's played by William H. Macy.
Is it strange that I found that dude who got beaten up and killed by Rollergirl to be a Woobie, because he didn't deserve to be killed.
He wasn't killed, just badly beaten up.
Values Dissonance: This being the 1970s Los Angeles porn scene, attitudes towards sex and gender are in several ways quite different to the modern standard.