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.
Memetic Mutation: Thanks to The Nostalgia Critic, this line that Christopher Walken's character says toward the end of the film, which the Critic describes as him suddenly remembering there are bears in the movie.
During a shot of a background building collapsing, one of the bears reacts in surprise by raising his eyebrows and reeling his head back. Unfortunately, both actions occur one after the other rather at the same time, making his reaction look really fake.
During Elton John's cameo, the controls for the bears got mixed up so the remote puppeteers were controlling the wrong bears. According to director Peter Hastings in episode 40 of Talkin Toons With Rob Paulsen (at the 33 minute mark), the result was one of the bears ended up with a creepily crooked jaw, which Elton took one look at and said "Looks just like me after too much blow!"
Took the Bad Film Seriously: Only Christopher Walken can put that much sincerity into a role calling for him to arm fart the 1812 Overture.
Trailer Joke Decay: Every TV spot included that clip of the policemen's hair getting messed up in the car wash, eventually reaching the point where Disney released a commercial that contained nothing but that clip.
Uncanny Valley: In contrast to the cartoonish cute-looking bears of the Disneyland ride, the bears of this film are more realistically designed, with small eyes and sharp teeth, which causes them to look more frightening than endearing.