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.
YMMV: Life Is Beautiful
Dude, Not Funny!: Averted. Though Guido does play up the Holocaust as a game, it is presented through the perspective of his young son. For the adults in the concentration camp, it is a different scenario entirely...
Funny Moments: The first half of the film and parts of the second.
Heartwarming Moment: Guido and his son taking control of the camp's speakers to send a message to his wife:
Tear Jerker: Guido taking the goose steps as the guard takes him to die. He knows his fate, but he also knows his son is watching.
While in the concentration camp, Guido comes across an old friend who is also a Nazi officer. The officer arranges for him and Guido to have a meeting and Guido thinks that he is going to help him and his son. He's not. Just the look on Guido's face as he finds out his presence was requested only to help decipher a riddle.
There's more to it than that: If you carefully pay attention to how the Nazi officer acts, you come to realize that the man probably became as intensely focused on the riddle as he did as a defense mechanism against the atrocities he was ordered to commit. Guido's crestfallen expression reflects his realization that not only is his "friend" not going to help him, but has been completely broken by the whole ordeal.