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.
Base Breaker: Manpuku. You either think he's one of the best partners due to his strong moral values, him trying to save his mother even before you meet him, and having a few awesome moments. Or you think he's the worst for being introduced right before one of the last dungeons, having inappropriate comedic moments, and having a disappointing power (the ability to travel across ice spikes, an ability that Kurow could do better, and giving a fire source).
Fanon Discontinuity: While everyone agrees that it is a good game, some choose to ignore it as a sequel to Okami because of the retcon.
Player Punch: When you're told that everything you've done the entire game has been helping Akuro.
There are three others, as well: Seeing how the Goryeo sank (which is the sunken ship from the first game), seeing Shiranui die onscreen (with all the Villagers and his grandson sobbing), and the Granddady of them all in possibly both Okami and Okamiden, Kurows fate and how he sacrifices himself to kill Akuro, with Chibi and all your other human partners absolutely bawling as they try to convince him that just because he was a living doll clone of Waka, he was still a different individual. Cue the crying when "Everything Must End" plays as Kurow's life slips away from his body.
Tear Jerker: After the final battle, killing Kurow and Akuro, every ally of Chibiterasu goes back to their own lives. What makes this sad is Manpuku, or rather, him being from 100 years ago instead of the present day like the rest. It's very likely he'll never see "Pork Chop" ever again. And after speech he gave to the Child of the Sun, too.
That One Attack: Akuro's ultimate attack during his first form, where he charges a laser, while attacking you his giant hands. What makes this difficult is that if his hands grab you, they will likely not let you go untill he fires his attack, which not only take away half your health but also heals him.
That One Level: If you get trapped behind just once in the underwater sidescroll, it's an instant game over.
That One Boss: King Fury. If you haven't perfected power slash by this point, he is probably one of the hardest bosses in the game besides the final bosses.