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.
Broken Base: Is the film just as good as the classic years of The Simpsons? Does it instead suffer from the same plotting and characterization issues that plague the recent seasons? Or is it an enjoyable but flawed experience that just didn't quite live up to the hype?
Draco in Leather Pants: Many people have gone out of their way to portray Russ Cargill as a hero despite sealing Springfield and its residents in a giant dome and almost blowing it up with a nuke with its denizens inside it.
"Funny Aneurysm" Moment: Marge comments that the government isn't going to listen to her and Bart discuss Cargill's plans. Then it turns out from the PRISM scandal that yes, the NSA has been tracking and bugging people.
Comic Book Guy's guess as to what EPA means is that it might be the sound effect Green Lantern makes when Sinestro threw him into a vat of acid. Sure enough, DC Comics used this sound effect in an issue of Green Lantern's Sinestro Corps War arc, but there were no vats of acid involved.
During the live tweet of the "Every Simpsons Ever" marathon on FXX, it was pointed out that Homer on the wrecking ball was an idea used by Miley Cyrus for her infamous "Wrecking Ball" music video (only there was no nudity involved with the Homer version). This was obviously a joke, but this time (and the time Homer was riding a wrecking ball on "Sideshow Bob Roberts") are funnier in light of thisnote Also, twerking Miley Cyrus's way wasn't invented until 6 years after the movie, but that's neither here nor there.
The "Spiderpig" scene became hilarious after the appearance of Spider Ham in Spiderverse.
Informed Wrongness: Homer not wanting to go back and save Springfield is treated as him being his usual stubborn selfish self... except that he had every right of being wary of ever going near that place again because the townsfolk tried to kill not just him, but his entire family including his infant daughter to boot. They didn't exactly come off as worth the help. Though it should also be noted that Homer himself was the reason the townsfolk had tried to kill them, and they openly declared that they only wanted Homer.
Spider Pig, Spider Pig, does whatever a Spider Pig does... Which backlashed to some extent, since it was such a Forced Meme due to deliberate viral marketing.
Cargill's whole "mad with power" speech.
Moral Event Horizon: Cargill crosses a line when he plans to blow up Springfield with a small nuke. The kicker is that this plan would kill off thousands of (mostly) innocent people, including children. And he knows this, and doesn't give a damn about the consequences.
Shout-Out: The epiphany scene may or may not be a reference to the notorious Original Airing ending of Neon Genesis Evangelion. Some note that both scenes feature a male character experiencing an emotional breakdown, going through a Mushroom Samba-esque Mind Screw scene, reach a conclusion about their role in society and their relation to it, and are finally applauded by everyone around them for it (although they reach opposite conclusions—Homer realises that other people are just as important as himself and he’s ‘nothing’ without them, while Shinji realises he has worth in his own merit as an individual); others say these similarities are purely coincidental.