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.
Alternate Character Interpretation: Did Lord Pumphrey really think Astrid and Skovgaard were a threat to British interests, or did he want to murder a potential romantic rival for Sharpe?
Obadiah Hakeswill brutalises the men under his command, has raped numerous women (starting when he was twelve and murdered at least one, and has killed at least three British officers for no good reason as well as goodness knows how many other friendlies, helpless opponents, and civilians.
Colonel De L'Eclin from Sharpe's Rifles is quite happy to let his men murder and rape the Spanish peasants. His companion, Tomas Vivar is little better, although Tomas's aims are slightly more sympathetic to modern audiences (he genuinely thinks that Spain will be better off in alliance with France).
The entire sequence with Colonel McCandless in Sharpe's Tiger, when he uses his claymore that was carried for Charles Stuart at Culloden.
Sharpe walking away after the flogging, an astonishing feat given the damage received.
Sharpe bluffing his way through the Tipoo's "initiation", especially when he realizes that the rifle won't fire.
Sharpe and Lawford blowing the mine at the end of Sharpe's Tiger. Notably an example for Lawford - while Sharpe goes to kill and rob the Tipoo Sultan, Lawford goes to defend a brothel from rapey redcoats.
Sharpe's field promotion in Sharpe's Triumph. After years of third-hand accounts, that scene did not disappoint.
Sharpe ripping his way through the Gawilghur fortress, especially when he and the Highlander's storm the ramparts, and he kills Dodd.
O'er the Hills and O'er the Main, To Flanders, Portugal and Spain, King George commands and we obey Over the Hills and far away.
Ho Yay: In universe, invoked and discussed with relation to Pumphrey and Sharpe:
Sharpe: He's not...stuck up.
Hogan: Richard, there is nothing Lord Pumphrey would like more than to be stuck up with you.
Magnificent Bastard: Wellington, in the TV series. In the books, Wellington acts in a more historical role, taking occasional interest in Sharpe's career and giving him patronage when he deems fit. In the TV series, however, Wellington treats Sharpe as his personal attack dog- when confronted with a problem he smiles archly and goes about his business, quietly dispatching Sharpe and the Chosen Men to kill people until the problem disappears. Arguably Wellington was a Magnificent Bastard in real life too.
In the books, it's Major Hogan, Wellington's spymaster, who provided most of the Magnificent Bastardry. He appears in the first two episodes of the series, played near-perfectly by Brian Cox, before having to be replaced by a Suspiciously Similar Substitute or two and leaving Wellington to pick up the Magnificent Bastard role. Numerous exchanges in the books have Wellington as more the uptight one and Hogan as a sly, cunning SOB, only for the TV adaptations to swap the roles and have the spymaster-of-the-week be the stuffy one while Wellinton acts like... well, like a Magnificent Bastard.
General Calvet and Chef du Battalion Dubreton as well.
Lord. Pumphrey. He's practically a one-man Government Conspiracy, and would probably rub along well with Varys of A Song of Ice and Fire fame. There is nothing he won't do to protect British interests, but he cements his status in Sharpe's Fury: Not only does he fight alongside Sharpe and Harper (and quite well too), when Sharpe discovers Lord Pumphrey's killing of Astrid, Pumphrey mocks him to his face and saunters away scot-free.
Lord Fenner skirts the penumbra of this trope. His beautiful schemes and effortless charm are certainly worthy of this trope. On the other hand, his disgusting treatment of Lady Camoynes, which ultimately ruins him, does not befit a true MB.
Memetic Badass: Sharpe is already ridiculously badass, but any discussion of his abilities on forums will inevitably result in all agreeing that the English and Spanish didn't really need the rest of their armies, they could have just sent Sharpe himself and had done with it.
Richard Sharpe: The man so badass being played by Sean Bean couldn't kill him.
Moral Event Horizon: Hakeswill murdering McCandless after the Battle of Assaye was over. All so he could 'arrest' Sharpe.
Reality Is Unrealistic: Major Blas Vivar carries a strange object which looks like a pistol without a barrel, and at one point uses it to set a piece of paper on fire. The object is in fact a flintlock lighter, of a type that was the height of fashion among tobacco smokers during the Napoleonic Wars.