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.
Alternate Character Interpretation: Shifu at times borders on Ron the Death Eater. Was he, personally, responsible for Tai Lung becoming evil? Does he see any of his students as anything more than a chance for personal glory by training a great warrior? Were his issues really resolved at the end of the first movie, or is he still basically the same uncaring jerk, just with less stress in his life?
Award Snub: Averted, as it beat out Pixar's WALL•E in every category they competed in during the 2008 Annie Awards (and it won pretty much every category it was nominated in as well), much to everyone's surprise.
Fan-Preferred Couple: The second it looked like Po and Tigress were on the way to becoming an item, the fandom joyfully embraced the idea.
While not really having anything going for it in canon, Crane and Viper appear to be the secondary item to Po and Tigress.
Foe Yay: Believe it or not, but there are people who ship Tai Lung/Tigress (Taigress). Compared to other pairings, this one sort of makes sense, biologically speaking.
Furry Fandom: A well written story that respects the setting, lavishly animated with excellent fight choreography with well thought out furry characters that played with Animal Stereotypes played by some of the finest actors in Hollywood.
Game Breaker: Tai Lung's nerve attack, which completely blocks the opponent's chi, effectively paralyzing them and leaving them open for him to kill them. This attack is what allowed him to defeat the Furious Five. But as it turns out, it's completely harmless to Po.
Gateway Series: With its ambitious storytelling, blazing action and the myriad of awards, including Oscar nominations, this series has introduced millions to the Furry Fandom at its big budgeted best.
Genre Turning Point: Before this film, Western Animation feature films were often starkly afraid to show heroes getting into fights in which the actual trading of blows that actually connect regularly happens. Now, bruising hand to hand, albeit bloodless, combat is considered perfectly acceptable material for family films.
The Chinese were so impressed by this movie, that they held conferences about why they couldn't make animated movies like this. The third movie is being produced by the new DreamWorks Orient studio in China.
Memetic Sex God: Tigress, according to most fans. Having Angelina Jolie as her voice actress only accentuates this further. Many fans seem to think Tai Lung is this too, either because of (or in spite of) his voice actor as well as the obviousreasons.
Moral Event Horizon: When Tai Lung confesses to Shifu that all he ever wanted was to make him proud, only to find out that he had Shifu's pride and love all along, he only spends one moment looking genuinely affected before he's right back to demanding the scroll, saying he doesn't care about apologies. Since he's basically thrown away any sort of redemption that might have been offered to him, that moment signals that he deserves everything that happens to him afterward.
At this point Tai Lung probably did not believe that Shifu was sincere (he'd just finished giving him a No-Holds-Barred Beatdown and was going to kill him—ergo, Shifu would say anything to save himself) and was past reasoning with him anyway, Tai's last speech during the battle was only meant to hurt. That's why they made Po offer him a Last-Second Chance later.
Ship Sinking: Crane/Mei Ling as the likely hood of the later returning after all this time seems unlikely, plus with the TV show introducing a character by the same name, this ship looks as good as sunk.
To be specific, he was always intended to be sympathetic but he ended up being too sympathetic and they had to insert his attack on the village to show him as a villain and not a victimised hero. Although this createdits own problems...
Values Resonance: Despite not being actually made by the Chinese, if one actually were to look at things from a traditionalist Confucian perspective, Tai Lung becomes an even more perfect villain. He's guilty of filial impiety; a very, VERY severe sin in Confucianism. What Shifu did to him doesn't enter into it; Tai Lung still strove against him, and that is considered the greater evil.
This is also seen in his fight with Shifu. The one thing that really seems to anger Shifu is Tai Lung suggesting that he ignore Oogway's decision for the Dragon Scroll, in effect asking Shifu to commit his own filial impiety.
On a more general note, the comedy in this series arguably resonates better than in Dreamworks' previous big series. The humour in Shrek was very much rooted in Western `Noughties pop culture and much of it dated rather quickly (especially the sequels); the humour in Kung-Fu Panda, meanwhile, is based more on traditional slapstick, heartwarming comedy and general silliness- in short, its timeless, and has broader appeal.