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.
Alternate Character Interpretation: Discussed in-universe when its found out that in order to make a Super Saiyan God you need six benevolent Saiyans pure of heart, with one receiving energy from the other five, Roshi brings up the fact that while Goku is a nice guy his intense love of combat brings his benevolence into question. Piccolo outright scoffs at the gang's chances, thinking they only have two pure-hearted Saiyans around in Gohan and Goten.
Ass Pull: Even when the movie has a subverted ending, which can be seen as a breath of fresh air (Goku actually loses to Beerus, but still gains his friendship and respect), The "Super Saiyan God" Mode can be seen like this.
Base Breaker: Super Saiyan God. Some fans find it interesting while others lazy.
The movie in general goes through a case of Love It or Hate It. Fans notice how it feels like classic Dragon Ball due to its focus on comedy rather than drama, combined with elements of Dragon Ball Z such as only Goku, Vegeta, and their relatives having any sort of role.
As a side effect of Super Saiyan God, there's also the matter of "Super Saiyan 4" getting retconned. Although many fans consider the events of Dragon Ball GT to be Canon Discontinuity anyway since Toriyama had little involvement in GT.
The final scene at the end of the film right before the credits, where Bulma slaps Goku and chews him out, while everyone else gangs up on him.
Crazy Awesome: Beerus. Used King Vegeta's head as a footstool in front of his own son Prince Vegeta while making him treat him to an Eight-Course Banquet, curbstomped Super Saiyan 3 Goku with a single chop on the back of the knock, used chopsticks to defeat Tien and knock Piccolo out with pressure point attacks, defeats Super Gotenks by spanking him, effortlessly defeats Vegeta with a single pressure point attack to the forehead and also one shot all the other Z-Fighters including Android 18, Ultimate Gohan and Majin Buu. Oh, and he also needs the sounds of multiple bombs exploding continuously and simultaneously just to wake up.
Dude, Not Funny!: Mai possibly reciprocating Trunks affection at the end of the film is this to some people who see it as out of character and creepy.
Ensemble Darkhorse: Beerus is becoming this for being a likable & humorous antagonist despite his childish motivations. Even many of the film's detractors say he was a bright spot on the film.
Internet Backdraft: While Battle of Gods was a relative success, there are a minority of vocal fans who had issues with the film. Mainly having to do with the fumbled continuity of character ages, Videl's convenient pregnancy, the Mai/Trunks Ship Tease, Super Saiyan God form, and that the movie is supposedly canon.
Latin Americans Love Dragon Ball: No matter what way you look it, the numbers that the movie did in the Latin American countries is nothing short of remarkable. As seen here, in some countries, it debuted as the #1 movie in the box office. That's a major achievement for Short Anime Movie based an franchise that is nearly thirty years old and hasn't had a movie since 1996.
Moral Event Horizon: Even to be a very Laughably Evil villain, Beerus definitely crossed it years ago. The real reason that the Saiyajin race was exterminated? King Vegeta did not give Beerus a sumptuous enough banquet, so he ordered Freeza to destroy Planet Vegeta because he couldn't be bothered to do it himself.
The way they get Goku into Super Saiyan God Mode is getting all the saiyan-bloods to take hands and form a circle. Crowned with getting Videl into the Ring-a-Round Rosie because she's pregnant.
Visually speaking, Super Saiyan God Mode itself is also not that impressive: It's just Goku with pink/red-velvet hair and lighter eyes with a different color glow. Some fans alleged that Toei just wanted to sell off surplus Dragon Ball Kai merchandise, and the easiest way to do so was with possibly the laziest Super Saiyan design ever. Possibly lampshaded by Piccolo's reaction.
Squick: As mentioned under crack pairing, Trunks is canonically 12-years old in this film while Mai is at least 46. Even though she is de-aged, the Ship Tease comes off as this.
Take That, Scrappy!: For fans who don't care for Buu or Gotenks, watching Beerus utterly curb stomp them in hilarious ways makes for a fun moment.
Videl's pregnancy could have been used as a Character Development arc for Gohan (and in some extent also how it could have affected Piccolo or Goku's character at the prospect of becoming grandfather) instead of being just another Plot Convenience.
Even Vegeta's character arc could have been explored, since we can see how personal his fear of Beerus is, instead of just being told about the potential danger he is for any world in the Universe.
Basically every popular voice actor from the All Star cast reunited for the film. Then only 20% of the cast get any dialogue.
Villain Sue: Downplayed with Beerus, since he is not bad per se, just a god level figure. He's the one of the most powerful entities in the current universe, he has cat-quirks, everyonewho knows who he is fears him, nobody besides Whiz can defeat him (not even Goku) and at the end of the movie he just leaves because he wanted to demonstrate a point. What point? Who knows, the important thing is that he was the reason Goku gets stronger.