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.
In one episode, Hanson is shot in the line of duty and Penhall tells Hanson, "If I could kiss it and make it better, I would." It's an egregious example when one considers where Hanson was shot.
The Ho Yay gets taken Up to Eleven in the movie when Hanson and Penhall get shot and as they lay dying, they both profess their mutual admiration for one another.
Stoic Woobie: Tom Hanson most of the time, but especially in season 2's "Orpheus 3.3" in which his girlfriend, Amy, is shot and killed during a convenience store holdup - it happened in 3.3 seconds based on the surveillance tapes, and Orpheus was a musician in Greek mythology who went to Hades to try and retrieve his late girlfriend.
Crosses the Line Twice: Schmidt tries to shut up a family friend at the store who almost blows his cover in front of Eric by shoving her against a table of shoes, and then saying she tried to grab his dick.
When the coach got his dick shot off. After he stops complaining a bit, they go "is that it?!" and point to half a hot dog. He then tries to grab it with his mouth.
Dude, Not Funny!: The trailer for the movie has a scene where the police captain, played by Ice Cube, asks the two officers played by Tatum and Hill if they're autistic, intending it as an insult. That didn't go over very well with the autistic community.
Ho Yay: Jenko and Schmidt; they both frequently "wrestle" with one another in the film, and the movie makes a point of how Schmidt is unable to ask anyone to the prom without screwing up or chickening out. Him asking Jenko is the only time he does it without error.
At the climax, Schmidt shoots off Mr. Walters' dick, and the latter tries to pick it up with his mouth.
Schmidt's romance subplot with Molly can be this if you're put off by the 7-year age difference.
At least the film goes out of its way to specify that Molly's 18, to ward off potential pedophilia accusations.
What an Idiot: Schmidt's mother — despite being told on multiple occasions that Schmidt & Jenko are undercover and she can't tell anyone, she still tells a family friend who cannot keep a secret & nearly blows his cover.