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.
8.8: A rare anime variation: following AnimeNewsNetwork blasting the likes of the semi-incestuous Kiss X Sis, viewers called out the reviewers for citing them as "incest-practitioners/supporters". When it came time for Yosuga no Sora months after their Kiss X Sis review, the anti-incest comments were toned down.
The fact the Animated Adaptation dedicates only one quarter of the twelve episodes to the twins makes it more obvious the reviewers simply didn't care on the relevance of dedicated arcs to each heroine.
The fact that it was reviewed in their "Preview Guide" (written after one or two episodes are out) makes it impossible to comment on later episodes.
Les Yay: Before The Reveal about Kazuha and Akira's relationship as sisters, Haruka finds himself fantasizing about the two of them as lovers. Kazuha is revolted when she realizes that's what he thinks. But significantly, Akira is willing to force a fairly passionate kiss on her in order to make a point ...
Memetic Sex God: While Makoto Itou had to strike up conversations with girls first, Haruka gives them orgasms just by standing in their vicinity.
Moe: Applies to most of the girls, but Sora and Akira are the best contenders.
Signature Scene: The scene where Kozue and Nao finding out about Haruka and Sora's incestuous relationship (in the VN/manga)/walking in on Haruka and Sora having sex (in the anime).