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.
YMMV: Godzilla vs. Destoroyah
Awesome Music: Akira Ifukube sent both Godzilla and himself out with a bang, as this was Ifukube's last film score before he retired. In an interview, Ifukube said that composing music for Godzilla's death was almost like composing music for his own death.
Ensemble Darkhorse: Though he's the main villain, as a Kaiju overall, Destroyah has quite a large following thanks to this movie. Many saw him as an insanely dark and cruel monster that gave Godzilla one hell of a show.
Fridge Brilliance: Remember the line "Godzilla never does destroy Japan"? Remember Junior's Gentle Giant nature? Now the line has a new meaning due to the mess by the Futurians. The reason why Japan Takes Over the World is maybe due to Junior being a gentle giant in the movie.
Speaking of Godzilla vs. King Ghidorah, that film retroactively foreshadows the end of this one: Junior is killed then later revived and mutated into an adult Godzilla by the fallout of his father's meltdown; much like how the Godzillasaurus in Godzilla vs. King Ghidorah was killed then later revived and mutated into Godzilla by a crashed nuclear submarine.
Destoroyah was invulnerable to the military freezing weapons after his first One-Winged Angel transformation, but it's ultimately what does him in. Why? Because he'd just been super-heated by Godzilla's meltdown. His super-heated armor was rapidly cooled, subjecting him to thermal shock. He was probably reduced to a fragile wreck before he hit the ground, allowing the impact to finish him. This means that Godzilla ultimately gets the credit for Destoroyah's defeat, even though he didn't deliver a killing blow.
Harsher in Hindsight: In the original film, Serizawa tells Ogata to be happy with Emiko when he makes his Heroic Sacrifice. In this film, she did not marry him after the events of the original and is most likely suffered from Survivor Guilt when she felt she had no choice but to reveal the Oxygen Destroyer.
Serizawa's fears of the Oxygen Destroyer has become a reality now that the Oxygen Destroyer has awaken and mutated Precambrian life-forms whose powers derives from the weapon that killed the first Godzilla.
Memetic Mutation: DESTOROYAH!!! In the Godzillathon review of this movie, James Rolfe always says "DESTOROYAH!" whenever he addresses him.
He even does this in the AVGN episode "Godzilla".
Tear Jerker: Junior's death, and Godzilla's failed attempt to revive him. The music for this sequence is appropriately titled Roar of Sadness. Also, Godzilla's death.
Hell, even the events leading up to Godzilla Jr.'s death was a Tear Jerker when you really think about them. Up until the final battle, Godzilla was desperately in search of his son, following him from location to location. Godzilla apparently KNEW he was dying, and like any father on his death bed, wanted to see his son one last time. And just as they're about to embrace, Destroyah breaks up the reunion and kills Junior. No wonder Godzilla got so pissed and started beating Destroyah so savagely. Godzilla had nothing left to lose.