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.
A fairly minor one, but the revelation that Mr. Buu created a wife named Buuby and went on to have kids with her by shooting her with a "love beam" is either hilarious or idiotic depending on who you ask.
The game itself. Those who know about it debate its canon status as frequently as they do GT. Specific elements of contention include the prevalence of the Super Saiyan transformation, and New Namek and Yardrat's destruction.
All Human players actually being saiyan hybrids descended from Goku or Vegeta is also one. Particularly for players who wanted to play as actual Humans without alien lineage or didn't want to be descended from Goku or Vegeta.
Character Tiers: Namekian Shadow Knights in particular were considered the best PVP class. Other High Tier classes were Swordsman and Dende Priest for PVE. On the lower end, Turtle Hermit wasn't considered that useful, and inferior to Crane Hermit in most aspects.
Ensemble Dark Horse: The Majin race was the best received idea of the game, to the point they even made it into Dragon Ball Heroes!
Fridge Horror: We know that a Power Level of 18,000 is more than enough to casually destroy a planet. The average player's power? 100,000. Any nut with some spare time could easily blast the Earth's core wide open in an instant.
Surprisingly Improved Sequel: Several plot elements are considered to be a better then the equivalents in Dragon Ball GT by fans. It helps that Goku and Vegeta presumably met their end in a blaze of glory befitting two Saiyan warriors rather than whatever that was at the end of GT.
They Wasted A Perfectly Good... Everything: The game was shut down before a lot of elements could have been expanded on. The Mechanic classes, Cell's clones and descendants, Miira's plans, all those had merely passing mentions before the end. That's to say nothing of the character creation system, which after the shutdown left only the generally-loathed Ultimate Tenkaichi as an option for those with Alt Itis.