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.
Anti-Climax Boss: True Final Boss DOS Arfoire is this compared to what you've been fighting throughout the game. Justified because Nepgear has the combined powers of all the other goddesses that Compile Heart had to find a way to scale True Arfoire's health. And it's a Duel Boss too.
Considering the grief that CFW Magic put Nepgear and the CPUs through as well as the high and mighty talking she does whenever she encounters Nepgear and co., one would think she would put up a good, if not great fight when engaged in combat at Planeptune. It turns out that she's actually kind of a pushover compared to her compatriots Judge and Brave.
Resurrected CFW Brave. While he sports a new color scheme, it would seem as though he's lost his combat luster, if one compares him in this battle to his previous ones.
Base Breaker: Nepgear, she's either the series most pure and beloved character or the series most hated character for replacing Neptune and being too plain compared to her, and there is the Conquest Ending that really must not be mentioned in any discussion regarding Nepgear.
Crosses the Line Twice: Only Neptune can make a line like, "Dammit! It hurts a lot more than I thought it was gonna!" sound funny even though the situation revolves around her having just asked Nepgear to kill her.
Crowning Moment of Awesome: Ask any fan and their response is usually going to be Uni and CFW Brave debating about the true reason why piracy shouldn't exist.
Game Breaker: Nepgear in support position can let anyone break the Damage Cap to deal damage beyond 9999. Works best with Uni, Neptune, Nisa, 5pb, or Vert seeing as she has a Combination Attack with each of them.
5pb paired up with anyone who either increases SP gain or reduces SP cost turns into a Game Breaker as well. Her first skill, Heavenly Sound, hits 10 times, each with a chance at paralyzing her target. As long as she has either of those two effects, she will never run out of SP, so she can use it every turn making it so the enemy never gets a turn. This works on some bosses.
Hell Is That Noise: The Game Over theme, System Halted, is horribly jarring when heard for the first time, especially if you played the original Neptunia and have since been used to that game's lack of game over music.
Hilarious in Hindsight: Vert's comments to Neptune about the main character always being less popular compared to the others. But the only character more popular than Neptune is Noire.
In one of Vert's bonus voice files, the Leanbox goddess mentions about wishing to have her own younger sister. Then comes Microsoft's acquisition of Nokia's phone division in September 2013, which technically makes Nokia's hybrid handheld console and phone, the N-Gage, a Microsoft-branded handheld console (even though it was discontinued long before the acquisition).
Les Yay: Almost every playable character towards Nepgear is this.
Chika's relationship with Vert can hardly be anything else but this. She's rather obsessive about Vert and her well-being.
IF gets very jealous, very fast when everyone starts talking about how good a housewife Compa would be.
IF: S-Stop this stupid debate, everyone! Can't you see that Compa's all mine!?
Nightmare Fuel: The Conquest Ending. It basically (and suddenly) turns the largely light-hearted and goofy game into something horrifying, as the silly characters you've watched for the whole take everything that's happening in deadly serious manner.
Player Punch: The Conquest Ending is a trainwreck full of these to the brim. You thought they would not dare to make Nepgear kill the other goddesses and become the only goddess in Gamindustri? Think again. And bring the hankies.
Squick: CFW Trick. He's a lolicon, all right, but the way he acts is absolutely appalling. Just about every character who's seen him has been put off by his lecherous nature, and it was even enough to anger Gust, who is not the type to be angry. Ram and Rom unfortunately experience the worst of Trick's trickery, as he slathers the Loweean CPU Candidates in his slobber in order to "heal" their wounds.
Strawman Has a Point: A lot of fans interpreted this with Brave's big speech, even if Nepgear and Uni just brushed it off. Should children who are poor be denied happiness simply because they were born into poverty?
Surprisingly Improved Sequel / Even Better Sequel: Well, let's see... A plethora of new characters... The original goddesses are still playable, and will join you earlier than in the original installment... The battle system has been completely revamped and is now more interactive... You don't need to execute a particular attack combo to have the goddesses enter their power up modes... You can use healing items without having to adjust a bunch of gauges and cross your fingers... AND you can use healing items and skills outside of battle... Yep, has all the numbers for this!
That One Boss: CFW Brave puts up one hell of a fight. The first fight with him is the worst though, mainly because you only fight him with Nepgear and Uni. What's worse is that Uni is pitifully underlevelled for this fight having not been recruited before this point, and unless Nepgear is more than powerful enough to make up for it, Brave will take you out like a bug. Fortunately he isn't so bad when you fight him for the third and final time.
Vocal Evolution: Noire sounds lot less whiny and nasally here than in the first game, and it's a very good improvement.