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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.
YMMV: The Last Remnant
Crowning Moment of Awesome: Emma Honeywell's last stand.Watch it here and see for yourself. After the Conqueror lures Rush, David, and the others to the Nest of Eagles to deal with his army, the Conqueror marches on Athlum alone, forces his way through the gate, and is opposed by Emma, who meets him sword to sword. Despite being outmatched by the Conqueror's strength, Emma manages to spill his blood before he strikes her down.
Whenever you get a Remnant Art, really. Bonus points if it's the Gae Bolg at the beginning of a huge short boss battle.
Game Breaker: The Gae Bolg cannon is almost guaranteed to wipe out every bad guy on the map at once, except for bosses. It's first used in the very first battle in the game and then later against you in a boss battle. It's balanced through, since it needs specific trigger conditions.
also, Pagus' hidden weapon art Megalore, learned from the remnant Heartache. It does the same thing and has almost the same trigger conditions as the Gae Bolg, so if David and Pagus are both leading for a large battle, you can manipulate things so that chances are one or both of them will be ready to go with whole-field-clearing special attacks every single turn.
Twin Snowpetal in the PC version. More powerful than Gae Bolg, and with a simpler trigger condition, provided Hannah & Hinnah have been recruited.
The Blackout Arcana. It's learnt by lots of leaders, has lax requirements (100AP and 2 other Invocations/Evocations in the union) which makes it easy to spam, and hits all active enemy unions on the field.
The quests Wisdom's Echo and The Cosmos Maiden. The former respawns Landworms constantly until you defeat the target monster. Keep chaining all 20 of them to get a 99-chain per fight, and you'll have ridiculous stats relative to your Battle Rank/main story progress. The latter contains a rare monster that has a 100% spawn rate whenever you initiate the quest. Engage and abort the quest as much as you like, since you always capture the monster, and can be sold for about 60 000 gold. Lots of money and a good punching bag!
The Mystic Seal formation on a New Game+ is phenomenal. Combine that with the Wisdom's Echo and your party members are in a good starting position to break the game while the Battle Rank is still low.