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.
Broken Base: While it is the most popular entry among younger viewers (at least during its initial airing), the reactions of older fans are... mixed, to say the least. A good part of the show's humor relies on an understanding of Japanese pop culture in the 90s, which doesn't help matters, and most of the show is unsubbed on top of that.
Jerkass Woobie: Serious Walzac. It is heavily implied that his mother is dead, and his father is a ruthless bastard who's willing to kill his own children if they don't live up to his expectations. His only real friend is his dog Layzer. And guess what. Itdies. At the same time, Walter makes it very clear that he loves and respects Serious beyond any professional obligations, so it takes a while for the 'woobie' part to become clear.