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.
For fanart, circulating on Deviantart there are two movie posters of Panty & Stocking, both of which are created using official art as base, complete with the staff, actors (as examples, Jennifer Lawrence as Panty and Nina Dobrev as Stocking), and even a full fledged-out soundtrack. Who knows, maybe a Panty & Stocking with Garterbelt movie adaptation is near?
Fan Discontinuity: One way some people deal with the obligatory post-creditsGainax Ending is to disregard it altogether, treating final scene before the end credits as the true ending since they give some amount of closure to events that took place in the past few episodes.
Harsher in Hindsight: The OST of the series features a cover art oddly showing the Transformation Sequence versions of Panty and Stocking given the same red color as the Daemon Sisters. On one hand, it appears to simply be a stylistic choice, or even a visual cue to their rather non-angelic behavior in the series. Then Stocking turns out to be a demon the whole time. May also double as Foreshadowing.
On that note, one of the Sanitarybox shorts deals with Panty cutting all of Stocking's hair off in a taunting manner after she spits gum in it. Stocking retaliates by using said scissors to brutally cut up Panty, befitting the darkly humorous style of the series. At the series' end, Stocking cuts up Panty in a considerably more gruesome fashion, after revealing herself to be a demon.
Hilarious in Hindsight: In the dub of "Les Diaboliques", Panty makes a comment along the lines of "Well fuck me in the keyhole" in response to the revelation of Scanty and Kneesocks' demonic nature. In the end, it's revealed that Brief's penis is the key to open Hell and during the final episode, Brief finally has sex with her.
In "...Of the Dead", Panty and Stocking fight and kill several zombies with repurposed sex toys, including a weird oversized dildo within a leafblower/chainsaw base. Then we have Dead Rising 2 which has the option of attacking zombies with "massagers". It gets even funnier in Off the Record in that one of the new Combo Weapons Frank can make is a leaf blower that shoots "massagers" and looks reminiscent of Panty's weapon in-episode.
Panty and Stocking join the police in "...of the Dead". Their badges read R.I.P.D..
Hype Aversion: There are those who will never even give the show a chance because of the constant praise of what they only see as Hentai, as well as those who tried it due to the praise and still didn't like it.
Scanty and Kneesocks. It's pretty much the same story as with Panty and Stocking.
Nausea Fuel: In "The Buzz of the Beehive", it's implied that Panty does not know what a condom is. You have to wonder, with as much sex as she has on a daily basis (and her seemingly non-existent standards) that she would be a veritable cesspool of venereal disease...however, according to Word of God, "angels don't get fat, grow old or get sick". If the girls don't return to Heaven they'll become humans and be unable to maintain their lifestyles without some serious side-effects, which explains their motivations.
Briefly seeing Stocking so... bony in "The Diet Syndrome".
In a case of Nightmare Fuel meets "Funny Aneurysm" Moment, the animation style when ghosts explodes can become creepy for those who watched Puella Magi Madoka Magica (more specifically, the art style used for the witches). Along similar lines, barring the phallic imagery, the final ghost Hell's Monkey, a colossal abomination that spells doom if not destroyed can become much creepier should the viewer start making comparisons with Walpurgis Night.
The Gainax ending, especially how calm and cold Stocking was after cutting up Panty and revealing that she's a demon.
OT 3: Brief/Panty/Stocking has its fair share of popularity in the fanbase. Fanarts depicting Panty and Stocking teasing and seducing our good old Geek Boy is not uncommon (even overly sexual ones) and Panty & Stocking cosplayers like to do at least one photo based on this OT 3.
Almost the entirety of "Vomiting Point". You can't just sit through watching the poor guy's life without shedding some tears.
You would hardly expect a legitimate Tear Jerker from a show like this, but Gainax manages to deliver one in "Ghost: The Phantom of Daten City". The Ghost that Stocking dated for most of the episode was an amalgamation of the regrets of men who had never discovered love. As soon as he found it by proposing to Stocking, he disappeared from this world, having precious little time to experience said love.
Ugly Cute: The Gonk version of Stocking. Also Chuck and Fastener to some.
Uncanny Valley: "Vomiting Point" features character designs that are... creepy to say the least. They are, of course, interestingly similar to the style of Tekkonkinkreet.
The post-transformation Panty and Stocking dancing around. They resemble herky-jerky photo-puppets. It looks like something out of a witch-barrier.
Villain Decay: In "Les Diaboliques", Scanty and Kneesocks are a very real threat? They immediately come down with Team Rocketitis the next episode, even go so far as to use a Paper-Thin Disguise for that episode! They eventually regain their status in "Panty + Brief".
What Do You Mean, It Wasn't Made on Drugs?: In fact it was. According to an interviewnote in Young Ace, November 2010 issue, according to the other wiki , the concept for the show came up during a Gainax company party when the whole staff was pretty drunk.
There is also the detail that Gainax, the Studio that produced the show asked the dubbers to make sure that made the dub as profane as possible, with the goal in the mind that the Japanese could learn more English cursing to use for Japanese.