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.
YMMV: Sora O Kakeru Shoujo
Les Yay: Akiha and Itsuki, but there are multiple moments between several characters.
Moe: Tons of it. Imo-chan itself has enough cuteness for a whole anime series and let's not even get started on the many different type of moeness represented by the main trio of characters and quite a few of the secondary female ones.
Moral Event Horizon: Questionably, Nami crosses it in episode 11 when she kills one of her maids with a crowbar at the very end of the episode. It's easy to miss, but it takes her Face-Heel Turn from clinging to a mother-figure to something rather darker.
The maids are robots controlled by creatures like Imo-chan, so she may have merely disabled the vessel.
But played very straight in episode 25 when Leopard fires his Soul Shouts to the Shishidou Island on Earth, obliterating life in there.