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: Spin City
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.)
More and more? It already started in the second episode, with Stuart asking Carter on a date (It Makes Sense in Context).
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.
Tear Jerker: 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.