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.
Crosses the Line Twice: The entire sequence of Norman trying to pry a book out of a corpse's hands, eventually resorting to tactics like slamming its head repeatedly against the underside of a desk to get some leverage, and finally ending up pinned under the dead man's body... At which point its tongue rolls out of its open mouth and slops across his face.
Ensemble Darkhorse: Norman's group of friends (Neil, Mitch, Courtney, Alvin) and Mr. Prenderghast.
Fan-Preferred Couple: A very questionable one — Norman and Aggie. Some find the Shipping weird because they are related, but it is also justified because of three hundred years of genetic separation. Also, the song Little Ghost in the credits really enforces it.
Not to mention, someone out there did the math and figured out they're 11th cousins twice removed. Aggie, coming from her time period, wouldn't have even had a problem dating a first cousin. So it's definitely justified. However, there really isn't any canon competition for the ship — it's pretty much the closest thing to a canon couple in the movie, barring Norman's own parents.
"Funny Aneurysm" Moment: Depending on your sense of humor, the recurring gag of all the townsfolk trying to cash-in on the witch's legend either becomes much less or much more funny with The Reveal that the actual "witch" was a little girl.
Particularly considering the "sexy witch" casino billboard...
The cop's "What are you doing firing at civilians? That's for police to do!" throwaway joke isn't quite as funny after recent events in Ferguson, Missouri.
Hilarious in Hindsight: Neil's face in the beginning when he's in the car with Mitch and Courtney while Courtney was talking to Mitch, trying to impress him. With The Reveal that Mitch is gay, Neil most likely knew the entire time and was wondering "Should I tell her?"
Given that she was being a Motor Mouthditz, who wouldn't let him get a word in edgewise, he probably figured it wasn't worth the effort.
The Judge and the Puritans crossed it far in the past, when they hanged Agatha — an eleven-year-old — all because she could see ghosts. Even after he decides to help them, Norman still refers to what they did as "something unforgivable."
Rooting for the Empire: The movie's Aesop mentioned below notwithstanding, you will find quite a few people rooting for Abbie after The Reveal. If not for hate towards the formerly Holier Than Thou Zombies, then for the modern townspeople who seem to be a bunch of assholes, especially where Norman is concerned. They freaking wanted to lynch him, just like the Judge and the puritans.
Some Anvils Need to Be Dropped: The film's message about bullying in the climax, especially since it takes a rather different approach to the subject than usual: For however much Aggie insists that people "deserve to suffer," Norman points out that all she's really done is become a bully herself, and that meting out violence is only making things worse, both for her victims, and for herself.
Squick: Mr. Prenderghast's corpse falls on top of Norman... And so his tongue rolls out of his mouth onto Norman's face... And licks him as Norman struggles to get him off.
The Scrappy: Norman's father who is an utter bastard of a parent. The fact he spends most of the film criticizing Norman for his 'odd' behavior and even saying at one point that he wishes his son was different is really unbearable. However if one really thinks about it, the fact he can't understand why his son acts like this and the fact his mother (who Norman can see) died before the events of the film, makes him more of a Jerkass Woobie. Also, Good Parents generally don't react well to the sight of their 11 year old child climbing to the top of a building during a massive storm!
The swirling clouds that form the witch's face, especially in the scene when Norman tries to read the book to her.
The pinnacle of spectacular visuals has to be the climax, in which Norman confronts Agatha's ghost, which is electrified and constantly shooting out bolts of lightning through the air and earth, with her face becoming horrifically distorted in her anger. As the scene continues, the backdrop changes from a forest to pieces of rock floating through the void. And it's all so very awesome to watch.
The Woobie: Norman. Not understood by anybody, including his own family, and largely treated like crap as a result. He's a frequent target for bullies and his father in particular often pulls no punches in criticising his behavior.
Jerkass Woobie: The zombies count too — all they want to do is help Norman put Agatha to rest. For their troubles, they get ripped apart, run over, stomped, slammed, and then the entire town attacks them. Although what they did was terrible, it's pretty clear that they're genuinely sorry.
Iron Woobie: And despite it all they kept trying to help Agatha get put to rest instead of just trying to hide.