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.
George: "There's no way you can beat my thick, hard magnum with that puny torn-up little fist of yours! It's thick! And it's hard! And it's coming to get you!
Judging by the fansubs and George Tatsunami in general, that was not a mistranslation; and the innuendo was probably not accidental either.
Base Breaker: Is Ryuho a deep, interesting hero or bland, annoying spotlight thief?
Broken Base: Some people believe the final episode is the ultimate fanservice to fans who appreciate the action scenes while other think of it as a useless episode as it does not add anything to the main plot.
Ho Yay: Aside from the usual when it comes to the two male leads obsessing over each other, there's Unkei, who apparently deliberately pumps up the Ho Yay between Kazuma and Ryuho up to eleven during their sparring match orchestrated by his Alter power. This is what ultimately tips his hand to Kazuma, who realizes he's being controlled.
Magnificent Bastard: Martin Jigmar. Moreso in the manga, but he also qualifies in the anime where he fights Ryuhou and taunts him into tapping into the other side, allowing him to fuse with Zetsui.
Memetic Molester: Tatsunami and his Big Magnum. It's big, and it's hard, and it's COMIN' TO GET YA!
Memetic Mutation: Asuka Tachibana: keeper of the Eight Treasure Balls. Really, with a name like that and the quotes that inevitably spring forth, it's like the producers were asking for it. Stop snickering, you at the back.
In the manga, there's an exclusive character who fights with a large pole. He and Tachibana end up fighting, and arguing over weather it's more important to have a big pole or big balls.
Cougar is also voiced by Crispin Freeman, better known for voicing Jeremiah "STORM OF LOYALTY" Gottwald. This has led to many crossover jokes. (Knight of Cougar, STORM OF RADICAL GOOD SPEED)
Narm Charm: A good portion of the show is made up of this entirely, especially in the extra campy English version.
That it has some genuinely touching moments helps
Tear Jerker: Let's be honest. Both Scheris and Ayase's death scenes were heartbreaking. It's made even worse that Ryuhou feels like he should have died and Ayase more-or-less gave out in Kazuma's arms. The music doesn't help things, either.
Cougar's death as well. The kids playing and wanting to grow up and become alter users is either incredibly heartwarming from how alter users were viewed in the beginning of the series or simply underline the tragedy of it all.
Villain Sue: Mujo. Once he gains Combat Clairvoyance , the man effortlessly beats Straight Cougar using his level 2 Alter (when he easily beat Kazuma earlier with his level 1 alter), and could somehow move fast enough to dodge Straight's attacks.