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.
Ho Yay: And not just to modern eyes: Many a joke has been told about the peculiar nature of Oscar and Felix's relationship over the years. ABC was nervous about any such implications, which led Randall and Klugman to playfully film extra scenes with the Ho Yay dialed Up to Eleven, just to give the censors fits.
Informed Wrongness: In "You've Come a Long Way, Baby," Oscar is treated like a complete heel (by Felix, his girlfriend Nancy, and the background music) for wanting to call the police and report a baby that was left behind by his mother at Felix's office several hours before.
Moment of Awesome: Felix is defending himself and Oscar in court after they've been arrested and charged with scalping tickets. Calling to the stand the woman to whom he'd offered an extra ticket (for free), he gets her to concede that he'd refused the $15 she'd offered for it before she claims he'd "held out for more". Felix tells her to think carefully, and asks if he'd really asked her for more money. "Not exactly", she admits, "I just assumed...", and Felix pounces on this:
Felix: Your Honor, may defense counsel use that blackboard?
Felix: Thank you, Your Honor! Miss Olem, you should never "assume", because when you "ASSUME" (writing the word on the blackboard), you make (circling) an "ASS" of "U" and "ME"!
Values Dissonance: "The Pig Who Came to Dinner" featured a guest appearance by Bobby Riggs in which he played up his misogynistic public image. If similar statements had been made about blacks, for example, they would never have been tolerated, but women were apparently Acceptable Targets and Riggs' bigotry was largely played for laughs.