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.
"Funny Aneurysm" Moment: Just think about how Jim Carrey getting through airport security, hijacking equipment, and throwing his shoes to stop a moving plane would've gone over if the film had been made more recently.
Magnum Opus: Many consider this Carrey's finest comedic work, perfectly fitting his style of humor.
The Untwist: In the ending, when Max makes his second birthday wish in the film and turns the lights back on, Fletcher and his ex are kissing romantically, which prompts the following exchange.
Fletcher: Max! Did you wish for your mother and I to get back together again?