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.
"One Winged Angel" is back (in a metal version), and it's cooler than ever. The other Black Mages remixes are pretty awesome, too.
"Divinity I", complete with Ominous Latin Chanting, complements the impending destruction that Bahamut rains down on Edge, whilst "Divinity II" is more epic, coming to a climax as Cloud faces Bahamut with the help of his old allies. Some of Uematsu's best work with a full orchestra.
The ending songs: "Calling" (original) and "Safe and Sound" (Complete).
"Opening", an orchestral rearranging of the song that plays during the original game's Title Drop.
"Battle in The Forgotten City" can count too. Its pace complements Cloud's arrival to The Forgotten City being attacked by Yazoo and Loz; then Kadaj walking towards him, and finally the actual fight.
"The Promised Land", the song that plays during Marlene's narration and after the battle with Sephiroth.
"Those Who Fight", an industrial metal remix of the iconic battle theme from the original game.
Let's not forget the piano version that plays in Tifa's fight.
Epileptic Trees: Some of the speculation regarding the movie back in 2004, particularly regarding the identity of the man in the wheelchair, was pretty crazy, which was only spurred on by the very slow drip-feeding of information at the time.
Foe Yay: Cloud and Sephiroth. Sweet Christ, is there ever.
It Was His Sled: What, you didn't know Sephiroth was going to come back somehow? It was pretty much the selling point of the movie to build up a second confrontation between him and Cloud.
Love It or Hate It: Depending on who you ask, it's either the Rule of Cool in film form and the proof that Square Enix is more than capable of making good movies or it was the very thing that ruined the Final Fantasy VII compilation, if not the whole franchise itself.
Magnificent Bastard: Rufus Shinra - He spends most of the film pretending to be a cripple, and has Jenova's head with him the entire time. The reveal of this comes with Rufus going full on Magnificent Bastard as he openly mocks Kadaj for never figuring it out, simply remarking "A good son would've known." Then, he jumps off a building, basically depending on the fact that the Turks will stop him hitting the ground (which of course they do).
Memetic Molester: Certain fans have gone on to characterize the Silver Haired Men, but especially Kadaj, as paedophiles. The sad thing is that that isn't far-off how their mass child-kidnapping goes.
Reno (in-film): "Kadaj's gang." Rufus (watching film): "Did film Reno just say Kadaj is gay?" Tseng: "Most likely."
Memetic Sex God: Quite a few have become sexier over time. Even Barret got on the bandwagon.
Narm: In the English dub when Reno and Rude are taunting Loz and Yazoo during their fight by insulting Jenova. It was actually a pretty intense fight but due to the previously mentioned Lip Lock, the best comeback the dub team could come up with? "You meanie!"
"For every battle, there was more sadness. Someone I loved went back to the Lifestream too."
"Please don't take Denzel away..."
Denzel's OVA is one long Trauma Conga Line with occasional Hope Spots. His parents are killed when Sector 7 is destroyed. His caretakers after that die from Geostigma. The others kids in the scavenger gang he joined all move on one by one, and a thoughtless comment ruins his relationship with his last remaining friend. By the end, he's teetering on the edge of the Despair Event Horizon and considering suicide until he meets Cloud.
The ending is made very bittersweet when it's implied that Aerith and Zack are finally at peace, and can finally rest.
Toy Ship: Some people appear to like Denzel/Moogle Girl. Especially once Advent Children Complete came out, and they got more scenes together. There's also Denzel/Marlene for others.
Wangst: People accuse Cloud of this despite being about to die. Nevertheless, he actually gets over it about halfway through the film and says so.
On the Way to a Smile manages to do this with Barret, and truthfully nearly every character the novellas focus on.
Win BACK The Crowd: Most of the fanbase prefers the director's cut version over the original. This because of how the director's cut improved Cloud's characterization giving him more heartwarming scenes that tried to overshadow his brooding, further flashbacks that help to understand the story to newcomers and extended fight scenes. However, the movie still has a Broken Base.