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.
Base Breaker: The military adviser Julius Kingsley, who made his first appearance in episode two, looks and sounds exactly like Lelouch with the possibility that he might have been brainwashed by Emperor Charles before being sent back to Ashford Academy with Rolo. While some people are happy to see him, others fear that he may overshadow the main characters of the OVA.
Crazy Awesome: The second OVA has Akito channeling his craziness with his allies to increase their abilities. It's like if Sunrise took notes from this trope.
Crowning Moment of Funny: Ryou's facial recognition profile for his pirated Knightmare lists him as General Napoleon Bonaparte, with a birthdate of August 15, 1769, and 9's filled in for everything else (Height: 999, Weight: 999, ID: 99999999, etc.).
Darkness-Induced Audience Apathy: The show is very dark, to the point where the differences between the EU and Britannia seem almost minimal. Which, along with the other reasons stated below and the fact that the EU will be defeated in R2, may possibly make it hard to care too much about what happens in the series.
Narm: The ridiculous amount of racism in the first episode: if there's a chance for a European character who's not Malca to be racist, they will usually try to take it. It's a bit overblown, at least compared to the original series.
For example, when Akito threatens a person by employing a racist claim about how good his people are with sharp objects, although it later turns out he was actually half-joking.
Reality Is Unrealistic: The treatment that the Japanese have is based on the real phenomenon of Displaced Persons or D Ps. Some of the biggest waves occurred after World War 2 and cause considerable friction to this day, however to younger generations the phenomenon isn't as well known.
Even so, one can argue that Akito the Exiled takes the concept and drums it Up to Eleven. Only in Code Geass is it politically correct to use D Ps as kamikaze units (not to mention sacrifice military equipment along with them), as well as go through the full Ghetto treatment (even in the resident Federation). Thankfully episode two plays this down considerably.
Additional Narm comes from the scene in episode one where Akito shows his military ID to that one truck driver. Previously, the truck driver had treated him like a fellow EU soldier, but afterwards he looked upon him in disgust. And that's before Fridge Logic sets in: shouldn't the truck driver have recognized Akito as Japanese up front by his facial features? Perhaps he initially thought Akito belonged to another Asian ethnic group instead, but this isn't made clear.
Akito's Geass makes him and anyone it spreads to scream "DIE" over and over.
Narm Charm: Shin Hyuga Shing's Knightmare, Vercingetorix, is a mixed bag, if not for how extravagant it is. The axe is way too intricate (most of it being clock gears stacked on top of each other in a physically impossible manner) and yet it rips apart Akito's Alexander just fine. Additionally, he enters into the fight in its centaur mode, with the mech's golden plating making it all the more jarring. That said, the knightmare actually looks very intimidating, while the centaur mode is actually practical (considering its sheer mobility). Overall not something you'd want to run across in a battlefield.
Unintentionally Unsympathetic: The main characters (minus Leila) and the E.U. as a whole could fall into some of this. During much of the first two episodes, we see the Europeans being racist to the Japanese, as an upper class elite who think the war is good for profits or as apathetic and uncaring personnel in places. The titular protagonist is Ax-Crazy in battle and kills enemy pilots quite ruthlessly, while the other three Japanese characters are criminals: one blew up a building with students still inside, which despite his Freudian Excuse was a bit excessive. Overall, this might be considered the largely inevitable consequence of creating a Crapsack World setting, but it can also be hard to root for the good guys at times, especially when Euro Britannia has hardly been shown doing much villainy yet. May fall into Designated Hero as well. YMMV, since this may be modified or averted in the future with the last two episodes to come.