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.
True Art Is Incomprehensible: Played with; the two discuss some fairly high-falutin' subjects, but the movie itself is fairly easy to understand and follow; it's just two guys sitting in a restaurant talking.
If anything, Wally believes True Art Is Comprehensible.