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.
Arc Fatigue: Perhaps not the longest arc in history but they did get 4 1/2 episodes out of the events featured in K & R
Crowning Moment of Awesome: Jack gets one in Nevada Day Part 2, where he loses it on a mega-wealthy Chinese investor who he thinks has insulted Jordan and NBS. He gives a minute-and-a-half long rant about the virtues of everyone he works with, revealing his true feelings for Jordan especially.
"Funny Aneurysm" Moment: Matt's struggles with drugs are uncomfortably paralleled in Matthew Perry's real-life addictions.
He Really Can Act: Matthew Perry, despite being saddled with playing an insufferable prick, performs admirably and shows some unexpected depth
Ho Yay: Matt and Danny's relationship tends to have a bit of a romantic, codependent slant. "Focus Group", for example, sees Matt lying on the beach, with Danny straddling him, shouting about what Matt means to him. Hmm.
And then there's their final exchange of the show:
Danny: Matthew, don't take this the wrong way, but I love you.
Danny: Did you take it the wrong way?
Matt: I took it to mean that you're gay and you want me.
Matt: I love you too, though.
Parodied with Matt and Jack:
Jack: I need you.
Matt: Jack, all my life I've been waiting to hear you say those words. Say it again, say it like you-
Also weirdly subverted, inverted and generally messed around with. In the episode where Simon takes Matt to see a hotly-tipped black stand-up comedian, the one they're there to see trots out all the stereotypes associated with that joke and is totally unimpressive. The guy who comes on after him, who is much more sophisticated, absolutely tanks... but, to the audience, he is considerably funnier than the guy who got all the laughs.
Jerk Sue: Matt is an insufferable self-righteous jerk who treats people like dirt. Yet everyone speaks of him as if he has found a cure for AIDS
Narm: "That's swell Tom, but YOUR LITTLE BROTHER IS STANDING IN THE MIDDLE OF AFGHANISTAN!"
Rooting for the Empire: A number of viewers noted that they found Amoral Television Executive (and Deadpan Snarker) Jack Rudolph to be much more sympathetic than many of the self-important main characters. Part of this is down to the deliberate fleshing out of his character as the series progressed... which then backfired as he began to get just as self-important as everyone else.
Strawman Has a Point: Harriet complains that they make too many jokes about religious people and is portrayed as a Single-Issue Wonk. The first two episodes focus on two sketches: "Crazy Christians," which we don't see, and a painfully unfunny mock-gameshow where several religious stereotypes defend their beliefs about scientific topics.
Jack's rant about the reception a drama about the U.N. is going to get from the American public is spot on. It comes across as a snipe at dumb audiences... which doesn't change that Jack is right not to want it on the NBS schedule.
Tear Jerker: In "Breaking News," Tom breaking down in tears when he sees his brother on TV being held hostage by terrorists is pretty heartbreaking.