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.
Critical Research Failure: In an episode where Michael tries to find out if his staff has been lying on their resumes, he confronts Paul with his claim that he has been involved in a Jordanian election, suggesting that it can't be right, since Jordan is a monarchy. While the king of Jordan does retain much personal power, the country has multi-party politics and the Jordanian House of Representatives is democratically elected.
"Funny Aneurysm" Moment: "Age Against the Machine" features Charlie ultimately deciding that he's too old to party every night. If only Charlie Sheen had come to that same conclusion...
Ho Yay Shipping: Stuart & Carter eventually started acting more and more like this. Unusual mainly because Carter was gay. Became very, very close to canon at times. (Carter's nightmarish Imagine Spot about ending up with Stuart, miserable together until death, is probably a crowning example.)
Carter eventually starts questioning whether or not his feelings for Stuart are romantic. Asked to testify that he isn't in love with Stuart, he stammers that he "doesn't know" ... and also doesn't actually deny that they've been sleeping together.
From "The Spanish Prisoner." Caitlin tells Charlie, "You're so self-confident, so self-assured, with so little reason to be that way." Considering the kind of smug Cloudcuckoolander Sheen would later become ("Tiger Blood", "Winning")...
On "How to Bury a Millionaire", Paul wins the top prize on Who Wants to Be a Millionaire?. Three days after the episode's original air date, John Carpenter became the first top prize winner on the real show.
Tearjerker: The fourth season finale certainly qualifies. This is emphasised by the fact that the show's usually upbeat music is replaced with sad motifs and themes, and there is a reprisal of 'Everybody Gets What They Deserve' by The Churchills, which was used in a heartwarming moment in Season 3.
It's even more of a tearjerker if you consider that Michael J. Fox only left because of Parkinson's. Otherwise the show might have continued.