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.
Ear Worm: The MacGruber theme is so damned catchy. Hell, even the MacGruber! shout by itself is catchy.
Crowning Moment of Awesome: The film's climax, set off by Cunth cutting of a lock of Mac's hair, who responds by ripping two of Cunth's men's throats, followed by Lt. Piper distracting another with the "Celery Trick", and Vicki kicking the remaining goon. Oh, but it gets better, Mac attempts to defuse the warhead, but ultimately can't, settling on removing it's nuclear content and the guidance system, effectively destroying both Cunth and his headquarters.
Given how un-subtle the rest of the movie is, you have to wonder if it's coincidence that MacGruber effectively beats the missile by ripping its throat out.