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.
The whole of Poland is apparently some third world wasteland.
Base Breaker: Sophie. For some she's an annoying and pointless character who isn't funny, relies on the same bland humour with each appearance and her role as of late has been reduced to her showing up at random parts during the episode to spout off unfunny one liners. While others think that Sophie has her genuinely funny moments, and some fans admit the fact she's played by Jennifer Coolidge redeems her slightly.
Big Lipped Alligator Moment: Within the show's continuity, at least. In the middle of "And the Pearl Necklace," Chestnut suddenly appears in Caroline and Max's apartment and eats some cupcake batter. No explanation was made of why he was back there and not in the stable, and his presence in the apartment hasn't been mentioned again.
A earlier episode points out they got him back from the stable.
Never Live It Down: Caroline in "And The Hold Up" when she urinates while the diner is being robbed. Sophie keeps cracking jokes about it and only stops after Han does the same thing at the theater and switches to him.
To be fair, a lot of this had to do with Max's relationship with Johnny turning into an Aborted Arc. Word of God states that season two will rekindle it. They do briefly only to leave it dangling again.
Many viewers seem to consider Andy to have far more chemistry with Max than Caroline, his actual love interest. Somewhat acknowledged when after they break-up, Caroline gets insanely jealous and invokes Girl-Code, after discovering that Max is "text-buddies" with her ex.
The Woobie: Caroline. Thanks to her father's crime, she has lost several opportunities to improve her and Max's business.