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: Wagaya no Oinari-sama
Tear Jerker - Tooru getting to speak with the ghost of his deceased mother, who he didn't even have any memories of due to him being an infant when she passed.
Also when Shiro-chan is sealed. Possibly even moreso in that Tooru formed a close friendship with her and will likely never see her again for the rest of his life.