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 Spirit
"Funny Aneurysm" Moment: In 1941 (after Adolf Hitler had established himself as a tyrannical conqueror, but before the true scope of the Holocaust had become public knowledge), the story "The Dictator's Reform" had a No Celebrities Were Harmed version of Hitler get taught a lesson by The Spirit, who showed him that people who have lived under free regimes will never stop fighting against oppressive conquerors. Hitler's response? "I ... I never thought of it in that way ... I ... I would have to kill all the once free people in the world before I can be absolute master!!" In 1941, this is supposed to signify Hitler having an epiphany about how futile his goals are and pulling a Heel-Face Turn. To later audiences, it seems uncomfortably close to what Hitler actually tried to do. Nice Job Inspiring the Holocaust, Spirit.
Tear Jerker: Many, most are obvious, others can be with reflection. Hell, with some thought, stories like 12/8/46's story "The Killer" can be heartrending, especially since it can actually happen in real life.
Values Dissonance: In the early strips, Ebony was a rather... broad stereotype. Fortunately, when Will Eisner joined the army, he realised he was being unfair to blacks, and Ebony was Put on a Bus, and when The Bus Came Back, he was toned down a lot.
The reboot seems to have the unwritten rule that The Spirit can beat up any woman so long as she throws the first punch.
Considering most of the women he meets are criminals and routinely try to kill/kidnap/sexually harass him/others, and most are far from defenseless, this comes off to some as more him avoiding Double Standard. The hammer of justice is unisex, after all.
Crazy Awesome: Samuel L. Jackson dressed as a Nazi. You'd have to see that for yourself.