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.
Foe Yay: Frank's interactions with the Ghost of Christmas Present have a lot of Slap-Slap-Kiss vibe to it.
Heartwarming Moments: Practically the entire ending, but especially shouting out to Claire, seeing Herman as a ghost, Calvin speaking and the spontaneous song.
Nightmare Fuel: Frank's commercial for the production of Scrooge, described as "The Manson Family Christmas Special" by Loudermilk. It's later revealed that the spot actually killed an old lady who watched it.
NEVER look under the Ghost of Christmas Future's robes. EVER. (You might get a lawsuit?)
Nightmare Retardant: The little guys inside him are seen partying with the rest of the ghosts during the big happy festive ending scene.
"The special effects guys went all out on you, didn't they? We're going to get calls."
The cremation scene.
The scene where Frank hallucinates that a waiter is on fire.
The frozen homeless man.... just agh!
One-Scene Wonder: The Waiter; Christmas Future; the Antler guy; Frank's dead boss; the homeless gent.
Tear Jerker: The fate of the homeless gent with the pocket-watch.
It even scores more Tear Jerker points when Frank of all people berates him for not staying at Operation Reachout.
For this troper the real Tear Jerker aspect of the scene was the little Christmas tree on the table.
How can we not forget the part where Frank sees his mother and cries? This troper had never seen a comedian like Murray cry in a movie especially a comedy. What's even more sad is it's not a comedic cry either.
The whole scene with Future!Calvin, now institutionalized.
Orderly: Visiting hours are over, Mrs. Cooley. Grace: (disheveled and heartbroken) But I just got here...
And with Future!Claire, where it really hits Frank just what sort of a legacy he'll be leaving if he doesn't change.
Claire:...He said, "Scrape 'em off, Claire. You want to save somebody? Save yourself!"
Frank:I'm sorry, Claire...
Let's be honest, everything that happens to Elliot after he's fired (up until Frank's Heel-Face Turn) qualifies. At first his life going steadily down the tubes seems funny, but once he elaborates on exactly how bad it's been for him, there's no laughing. Like when he mentions that instead of standing by him and supporting him, his wife ditched him (on Christmas eve no less) and took their only child with her.