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.
Magnificent Bastard: Eisenheim is a nice version (debatably), but really, can you call him anything else after the Gambit Roulette? By the looks of Uhl's expression, he's probably thinking the same thing.
Tear Jerker: The whole film itself is quite depressing, about giving up dreams and facing harsh reality but when Tatischeff releases the rabbit into the wild at the end tissues will be needed.
"Les magiciens n'existent pas."
Also: the Sad Clown's suicide attempt (made worse by the fact that he's not shown again after leaving the hotel, so he could well have ended up killing himself after all), and all the scenes with the Ventriloquist in the latter part of the film. In the last scenes of the film, his beloved dummy is sitting in the window of the pawn shop marked 'FREE' and yet still nobody wants it, and he's begging on a street corner. And this is one of the lovable comic relief characters.