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.
Best Known for the Fanservice: The scene where Jessica Biel's character strips down to her underwear is one of the few reasons anyone remembers the movie.
Don't Shoot the Message: Let's just say that this is the kindest thing many gay viewers had to say about this movie and leave it at that. GLAAD actually lost a lot of credibility for its positive review.
Dude, Not Funny!: At one point Chuck and Larry sleep on Larry's former wife's bed which he hasn't done since she died. Once under the covers, Chuck decides to joke around by imitating his dead wife and claiming he "betrayed" her. Larry, unsurprisingly, isn't amused.
Idiot Plot: There is no requirement that two people in a domestic partnership actually love each other. Or even that they be gay and monogamous. In real life, plots like this have played out for the exact reason Chuck and Larry do precisely because they're not so much committing fraud as they are exploiting a legal loophole. Even heterosexual couples enter legal, loveless marriages of convenience all the time. Chuck and Larry would only be committing legal fraud if they'd claimed to have gotten married or entered into a partnership without actually doing so - except in the movie, they are explicitly depicted as performing all the tasks they are legally required to do to be recognized as domestic partners.
Mexicans Love Speedy Gonzales: Despite controversy over the possible homophobic undertones, GLAAD actually gave the movie their golden seal of approval.
Squick: The calendar, in which the couple pose nude.