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.
Alternative Character Interpretation: Who is worse? Sophie or Mark? Let's consider the options. Sophie. A bitch who manipulated Mark into fatherhood, didn't let him name the baby (cause he wasn't at the Christening), played him and Jeff off against each other, tried to get him to take drugs when he didn't want to, lost him a job and told people he jilted her when she ran off OR Marks the jerk who stalked her and got into a petty rivalry with Jeff over her, got Jez to make nasty phone calls to her over her getting a job that he had no more right than her to anyway (and it turned out she didn't want), used her as a human shield, abandoned her while in labor and decided to marry her to get a big house only to try to jilt her by hiding in the church. (Ironically Olivia Coleman dislikes her while David Mitchell thinks she's ok). Or maybe they're both as bad as each other. Just saying.
Jeff as a better person than Mark. He was more of a support to Sophie during her pregnancy than Mark the babies father is, he hasn't, to our knowledge, done anything half as bad as some of the things Marks done (falsely accusing a man of molestation, drugging Gerard etc) and even his tormenting of Mark only got really bad after Mark insulted his mother.
Elena has more than a few moments of stupidity comparable to Jeremy; however, it's difficult to tell whether this is some kind of facade that she maintains while stringing him along, or if she's really just as vacuous as he is.
Nancy: Manipulative, hypocritical bitch or insensitive but well-meaning and kindheart with her own interpretation of what it means to be Christian?
Better on DVD: Watching seasons as a whole allows the viewer to more easily follow all the arcs rather than just the main ones.
Crowning Moment Of Awesome: Jeremy's Enya speech at his uncle's funeral, earning a round of applause and even a rare seal of approval from Mark.
Also the ending to Christmas episode of series 7. Mark finally stands up to his dad before proudly declaring that Christmas was going to be spent his way and wishing everybody a Merry Christmark.
Ensemble Darkhorse: Super Hans, you drug-addled lunatic. Also, smooth operator Alan Johnson.
Friday Night Death Slot: Along with the POV shooting style, one possible reason for the show's low viewing figures despite a dedicated fan base and critical acclaim is that the original airdate for episodes is always Friday evening, on a channel which has a lower viewing figure than the other major UK channels.
Fridge Brilliance: In the opener of series 7 Mark reveals he has a fear of children. Then you remember back to the very first episode where he is constantly tortured by a gang of children.
Hilarious in Hindsight: In series 7 episode 5 (the Christmas Episode), Mark comments that his present for Dobby which he ordered online hasn't arrived in time. With this episode Having been filmed in September 2010, the creators had no idea that come December, many Christmas presents ordered online really did fail to reach people on time due to the unusually large snowfall.
In S3E4 (2005), Mark says to himself that "she's probably got a title." As of 2009, Sophie Winkleman's formal title is "Lady Frederick Windsor."
Ho Yay: Mark and Jeremy tend to sabotage the each other's efforts with the opposite sex, and routinely hug and even kiss each other when in high spirits. In short, there's quite a lot of it flying around.
Jeremy and Super Hans, especially when Jez finally remembers "the bad thing" in an early episode.
Moral Event Horizon: Jeff crowns his campaign of sexual humiliation against Mark by sending him out to buy condoms for him and Sophie.
If you didn't think that Mark was an amoral coward before he falsely accused his gym instructor of molesting him (costing the man his livelihood,) because he was too much of a coward to tell Sophie he didn't want to marry her, then you surely must now.
Squick: Jeremy eating the dog. Closely followed by Mark and the pheasant: "You've pulled its bloody head off!".
What Could Have Been: In the pilot, Sophie was written as the third main character, with her own inner monologue voice-over and (at least a larger amount of) camera POV. This was dropped for the series proper, although the series 5 DVD did include 'Sophie's Peep Show', a version of the final episode of the series re-edited with Sophie's own voice-over and POV shots.