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.
You can hear some elves in the background wondering if there are any beardless dwarves. There are some (almost) in the recent film trilogy.
The presence of a female Mirkwood elf, like in the films, may be an example of this. As is Bilbo warning someone of a goblin attack during the final battle.
Tear Jerker: The game is mostly a brightly-colored, action-adventure version of Tolkien'sbook. Then you get to Mirkwood, and meet Corwin, a soldier from Laketown, whose entire party was just killed by spiders, including his brother. The music alone will tear your heart out.
They Wasted a Perfectly Good Plot: Balfor doesn't appear in the final chapter, despite being a dwarf of the Iron Hills. Dáin never appears either and is only mentioned once in the whole game.
Beorn's house and Rivendell aren't given their own levels.