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.
Crowning Moment of Heartwarming: Yes, REALLY. While the show is almost always Black Comedy, s01e04 featured a genuinely lovely moment when the divorced dad, after numerous suicide attempts over the course of the series, is about to down a bottle of pills...then looks at himself in the mirror and with a defiant "Nah", goes back out to talk to his son about the football as the two have a friendly moment together for the first time in the series.
Making this even more impressive is that this is in response to finding out that Timmy most likely is Roger's biological son, not his. It says a great deal about his character (in both the personal and literary sense) that when he's repeatedly Driven to Suicide by his perception that he's losing his son to his ex-wife and her new boyfriend, this is the one thing he can end up shrugging off.
Also a select few of these in the Once an Episode "Nocturnes", which are short sections of the show with an overview of the main characters in their bedrooms with no speech, just a soothing/depressing song.
The final First Time Cottager sketch ends with the cottager finally getting to try it and finding out he doesn't like it, but he and the man he was experimenting with go on to have a relationship.
"Funny Aneurysm" Moment: An early episode featured cancer being rebranded as "Closure", an attractive and more enjoyable end-of-life option. Series creator Harry Thompson died of "Closure" in 2005, after the final episode had aired.
Harsher in Hindsight: The Paedofinder General sketches have a distinct feeling of "protesting too much" in light of the revelation of a major paedophile ring operating out of the BBC for several decades, the most notable member being former Top of the Pops host Jimmy Savile.
Hilarious in Hindsight: In one of his "impossible promises" sketches, Tony Blair pledges for pubs to remain open after eleven. That was passed into British law a couple of years later.