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.
Broken Base: The episode "Hard Ass" teacher regarding Eve dropping a class with a hard teacher that nobody gets above a "C" in and taking one with an easier teacher so she can get an "A" and get into West Point. Was she wrong to back away from a challenge similar to one she would find at the Academy and in the Army or was she smart for realizing the school will only care about what grade she got, not the difficulty of the teacher?
Alexandra Krosney vs. Amanda Fuller, and who was better as Kristin. Krosney generally had better chemistry with the sisters, looking and acting related to them, and was just starting to grow into the role. Fuller had a rough start since her tenure coincided with the new emphasis on conservative vs. liberal conflict between Kristin and Mike (making her seem petty and contrarian, not helping with the change in performers), but that retool allowed more emphasis on Kristin with a feisty personality.
Whether the increased emphasis on conservative vs. liberal values as opposed to the gender gap between males and females was a good thing or not.
Critical Dissonance: To the point where the reviewers at AV Club are legitimately stumped that it gets the viewership it does.
Out of all the members of the Baxter family, Mandy and Eve are the most popular amongst fans (Mandy for her Fanservice and Eve for her snarker tendencies).
Flame War: Good God the entire show. If you look at the IMDB message boards you'll find two camps: one that thinks the show is nothing but an intolerant, hateful, ignorant Author Tract for conservatism and another that praises the show for being willing to take shots at mainstream liberalism and promoting conservative values such as personal accountability and meritocracy. Many of the boards will start off with no political content only to segue into a battle between conservative and liberal viewers.
Moral Event Horizon: Many viewers feel that Ryan crossed the line when he blamed Vanessa for the sinkhole that almost got Mike and Boyd killed, then proceeded to fuel the flames in the next episode by forcing Boyd to dress as a lump of coal for Halloween while Vanessa was going through a breakdown due to work stress.
Special Effects Failure: The video of Eve making the field goal during the Broncos game in "Here's the Kicker" is clearly green screen.
The eponymous "Sinkhole" is clearly CGI.
They Changed It, Now It Sucks: Many fans did not like the changes that took place between season one and two (recasting Kristin, making Ryan a recurrer, putting emphasis on conservative vs. liberal values, etc.)
What an Idiot: You would think Ryan would have been smart enough to take his protest pictures without wearing his beer company's uniform, seeing as displaying the logo would imply the company agrees with his views. Nope. He does it with the uniform on and winds up getting suspended from work.
Win Back the Crowd: After season two's poor reception, the writers toned down the more overtly political content in seasons three and four, to positive reception from fans.