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.
Acceptable Targets: The working class warehouse employees are depicted as obnoxious sexist and homophobic brutes, and David is portrayed negatively for fraternizing with them.
David's irritation that one of his blind dates is an obese woman. He's no prize himself.
Alternate Character Interpretation: Brent is either inherently a complete jackass with a few redeeming qualities or a decent bloke who lets the fact that he's being put on television go to his head with disastrous consequences.
Jerkass Woobie: David Brent. He's a Jerkass from start to finish but he somehow ends up being so miserable, pitiable, and downright tragic that it's near impossible not to feel sad for him by the end of the show.
Values Dissonance: The UK's more relaxed view of alcohol is apparent when comparing the two shows. One UK episode involves the boss David Brent taking all of his new employees out for quite a few beers in the middle of the workday, which wouldn't fly in most American companies. By contrast, nearly every time alcohol is introduced to the American office, there are serious consequences: Pam throws herself at Jim despite being engaged, Roy smashes up a bar, Michael and Jan get in a fight where the cops get called, and Meredith sets her hair on fire.
Dawn. Her dreams are constantly being pushed aside and her fiancee doesn't care how she feels, to the point where he gropes her in front of his mates. She clearly wants to be with Tim, but he's flirting with the new girl who seems much more fun than she does.
Sheila in the Christmas special who was clearly pining for Oliver, only to watch him drunkenly make out with Trudy.