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: Mori No Ando
Crowning Moment of Heartwarming: "We couldn't find out if Mr Ando is a penguin after all. But there is one thing I'm sure of: in our heart Mr Ando will always be a penguin.
Ho Yay: The bear asking the bee for a lick of his honey sounds a lot like...something else. Then there's the ending, when the fish declares his love for Mr. Ando and says he wants to sleep on his chest. Of course, this is assuming the animals are male.