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: Nestor, the Long-Eared Christmas Donkey
Tear Jerker : The whole special right up till about 3 minutes at the end.
Unfortunate Implications: The white ducklings ganging up and making fun of the brown duckling. Probably meant to be an "Ugly Duckling" allusion, but Mike Nelson was quick to point out the "subtle" implications.
Although, considering that this is being portrayed as a bad thing, perhaps its not so unfortunate.