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.
Awesome Ego: Material-D aka Lord Dearche. Figures, since she is a bizzaro version of the soft-spoken and humble Hayate. And her ego became more awesome in G.o.D.
Hilarious in Hindsight: Material-L is a Palette Swap of Fate in this game, however, if you've ever played Magical Battle Arena, you'll remember that some stages in both the story mode and the survival mode have palette swaps of the characters as well, and one of Fate's swaps? The hair color is blue.
Jerkass Woobie: Some of the Dark Pieces, especially the Dark Pieces of Vita (with the one exception in Zafira's route).
Even Better Sequel: Eleven more characters, even ones from otherseasons, a better, long story instead of nine character routes, better animation, fluid battles, more clear sound quality, developded gameplay, more modi, better voice acting, and the Characterization Marches On for the Materials.
Game Breaker: Einhart is the most broken character. Her skills contains long range counter that is very quick to the point that it's next to impossible to dodge by the opponent, and a skill that makes her invincible for a short amount of time, she can still attack her opponent while in this state. Heck she and Zafira are the easiest to use against the SNK boss.
Chrono's Blaze Cannon isn't particularly strong and has rather short range, but it's one of the quickest long range spells to use, making it easier to destroy U-D's Super Armor quickly.
Basically all of U-D's attacks in the later parts of the story can count. Particularly:
Her Beam Spam. Not only fires she dozens of magical balls, they do a lot of damage. Risking a Shield Crash is one of the best options rather than dodging, as she rarely attacks you when you're stunned. But beware if she does.
Her grab move has a ridiculous cheap range.
Her counter attack works not only in close range, but in long range, too (if you're close enough to her). And the counter is basically a middle range attack.
That One Level: Sequence 6, the one with Chrono and the Liese Twins. Bad enough that you're forced to play with these rather hard to use characters, but you must also fight against opponents who had just gotten their Mid Season Upgrades and are thus stronger and tougher than usual. Oh, and you need to finish this sequence to unlock the Liese Twins outside of story mode, so no getting used to them in training mode for you.
Tier-Induced Scrappy: Shamal is still pretty weak, the Liese Twins are also weak, and Chrono too. It's made worse by the fact that you are forced to use the characters to continue the story. Not to mention that even Yuuno has better offense than those characters, and he's the Stone Wall of the group.
Some players have problems with playing Shamal and Chrono against U-D in the first round of the final battle. Especially the latter. However, Chrono actually is one of the easiest ones to play against U-D. His Blaze Cannon doesn't make much damage and has rather short range, but it's one of the quickest long range attacks in this game, which makes it actually quicker to destroy U-D's Super Armor. And U-D is easier to defeat in close range combat anyway.
Surprisingly enough, Shamal is one of the easier characters to use in Time Attack Mode.
Fate in Sequence 3, especially if you play Arf against Presea, and later in Sequence 7.
Professor Granz Florian. A Nice Guy who just wants to save his homeworld instead of leaving it, but he makes litte to no progression. In the end, he dies from overworking before he could see how his works eventually pay off.