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.
"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.
Plot Hole: How is Dirk able to push a bright red (ok, Competition Orange) Corvette with a smashed in front end and shot out windows away from the scene of a shootout and halfway across Los Angeles without anyone stopping him or even noticing?
To be fair, the car did start, which got him away from the scene. He only pushed it after it ran out of gas, and it's assumed it got him far enough away to avoid suspicion before it did. It was also the wee hours, and it's doubtful anyone called the cops (drugs, guns, and dead bodies? Who would you be calling?)
Straw Hypocrite: The homophobe who picks Dirk up and beats him up along with his friends for supposedly being a "fag" and disagreeing with what he was doing. Never mind that he seemed to get pretty into it when he was watching him masturbating, telling him to go faster and harder.
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.