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.
"Funny Aneurysm" Moment: They don't get much more horrific than this. Try to enjoy the movie after learning what happened to Keiko in reality.note Long story short, he had gotten too used to captivity and couldn't abandon humans. This made it difficult for him to survive in the wild, and he ended up getting sick with pneumonia and beaching himself.
Tear Jerker: Right off the bat, the scene where Willy is captured by whalers as his family looks on helplessly.
Unfortunate Implications: The theme to the first movie was sung by Michael Jackson and came out not long after the first time he was accused of child abuse, which amused people in some parts of the world where "Willy" is slang for a penis.