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.
David Liebe Hart, a former public access host himself.
"Funny Aneurysm" Moment: As Tim and Eric are explaining their decision to "Fire [their] friends, and hire old men" in "Abstinence", Tim mentions "an old man working here named Richard Dunn, who has passed away." However, Tim goes on to say "He taught me many lessons about learning about life," (almost) turning this into a heartwarming moment.
From the very same episode: in the "Lazy Horse Matresses & Bedding" segment, the address of the store is "Exit #37 off the Richard Dunn Memorial Highway". Granted, Dunn was an old man by that time, but it's still kind of eerie.
Dunn dropping dead in the final episode, which aired very shortly before he died for real.
What Do You Mean, It Wasn't Made on Drugs?: Tim & Eric have stated that even though they both smoke pot, no drugs are involved in the writing or performance, but that they can certainly make viewing more enjoyable. One sketch (of them being interviewed by Michael Ian Black) parodies the idea that drugs must be involved.