Alternative Character Interpretation: The crazy taxi driver Curtis Burch could be a ghost himself, which could explain how he escaped that accident unscathed. He just has a better grasp on his ghost abilities.
Awesome Music: Opinions of the movie itself aside, Gladys Knight's sweet and lovely rendition of Five Star's "Strong As Steel" (written by Diane Warren) is a highlight for a reason.
Fridge Logic: As a ghost, Elliot can only be seen in the dark, but there are several times in the film that light is shown on him.
Nightmare Fuel: The scene where Elliot enters through the phone into his daughter's boyfriend's room and grabs him by the neck as if strangling him, legitimately frightening both him and the audience.
Uncertain Audience: A movie about a father who died and became a ghost, and is still dealing with usual single father comedy antics... rated PG. The humor comes mostly from him being invisible in the presence of light, being able to do ghostly abilities, and the fact he goes along with the whole career vs family scenario at the same time. Exactly who the humor is meant for is questionable.