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.
Tear Jerker: Most of the movie, a given when you consider that it involves a lot of death and resulting heartache. Perhaps one of the most jarring moments is the whole of the bathhouse owner's coffining. It occurs just as Daigo's wife returns, and the old woman is the mother of Daigo's friend. On top of that, we find out that the old man who likes to play chess is a cremator. Before the whole process, we are treated to his own, grim analysis of the irony behind his last meeting with the old woman and his role in life.
Values Dissonance: Averted in that Western audiences would be even more sympathetic towards the lead character and disgusted at his wife and neighbors freaking out at a nice man doing a good job that seems at worst a bit creepy in the way an undertaker or coroner may be regarded.
His job isn't just creepy, it's unclean and contaminating, something the Burakumin - the Japanese equivalent of India's "untouchables" - do, and for a "normal" person like Daigo to do this is very Squicky for everyone (except the Cool Old Guy because he works at the crematorium).