When the FBI and Mr. Shaw discover that his car was stolen from the the apartment, the open window was replaced. It took two people to remove the large window and since Josh and Slide went down on the cable, no-one was left behind to replace the window.
Kovaks' door is first shown as having a diamond shaped window/big peephole when he opens the door to Special Agent Denham, requesting that he apologize to Shaw for the vandalism. When Kovaks returns after Special Agent Denham hands him a CD with a recording of the vandalism, he is seen shutting the front door behind him. The door has a small common circle peephole instead of the glass diamond from earlier.
The window that Slide and Josh remove in the penthouse to extract the car has a metal bar running along the frame near the bottom. However, when they begin to hoist the car out, the bar is gone. The two men would not be able to remove that bar by hand like they did the glass pane.
When Ms. Iovenko receives the front grill of the Ferrari, it has a different shape from the grill when it is on the car. When seen on the car, the grill has 12 vertical bars and 5 horizontal. The one she receives has 10 verticals and 3 horizontals.
When Ben Stiller's character is going to work at the beginning of the movie, he leaves his apartment in a down jacket but arrives at work in a different jacket.
Charlie, the Concierge, brings in red flowers for Mrs. Jin saying it's Chinese New Year. The film takes place in November highlighting the Macy's Thanksgiving Day Parade. Chinese New Year usually falls between January 21 and February 20 of every year.
Josh could not have unilaterally transferred the employee pension fund to Shaw to manage merely because he promised to "triple the investment". Pension funds are administered by an officer of the company who would have to give their written permission. It would also require a resolution by the corporation's board of directors. The building manager would not have the authority to do this on his own.
When Agent Denham informs Shaw that he had violated his "parole" not only would he not have been on parole prior to conviction, but could never be on parole even if convicted since he was under investigation by the FBI, under the jurisdiction of the United States District Court and federal parole was abolished in the Sentencing Reform Act in 1987. If he were violating any terms of release, it would be of Supervised Release or Probation, that is if he had even been convicted of an offense.
When Shaw returns to his penthouse after arrest and supposed arraignment, Agent Denham claims the FBI would be in charge of his custody, however, as a pre-trial detainee, Shaw would have been supervised by the US Marshalls, not an investigatory agency.
Ben Stiller's character claims Eddie Murphy's character stole his suit. Eddie Murphy's suit fits like it was custom made. However, Eddie Murphy is several inches taller than Ben Stiller. If he could get in it at all, the arms, legs etc. Would be much too short.
When referencing The Lion King (1994), Lester says "Mustafa" when the character's name is "Mufasa." However, the mispronunciation could have been deliberate as Lester was referencing a drunken moment Josh has had in the past, and directly quoting him during Josh's drunken state.
It previously said here, "When Odessa arrives on Shaw's floor, she attempts to bribe the stationed FBI agent with a slice of drugged cake, which he rejects, saying that he's allergic to chocolate. This should not have been an issue, considering the cake offered was carrot cake." Prior to this, there is a clear close-up of Odessa spiking the cake, and it is plain to see that it is, in fact, chocolate cake. Therefore, the agent's chocolate allergy was an issue.
When Kovaks is asked to steal $50 worth of materials, he steals a $12 candle and two pairs of underwear, but the underwear said 5 for $25. However, it is very possible (although unlikely) for the underwear to have an individual price of $19 or more, and the 5 for $25 just the sale price, bringing his total to $50. Some companies will purposely have high individual prices to encourage people to go for the sale.
Stiller has picked up Murphy from leaving jail, and they drive under bright sunshine and shadow (39min 47sec). Inside the car, the lighting stays absolutely steady, with no changes reflecting the outside environment.
When Josh is trying to get Slide to remember their daycare days in 1971, he tells him that they watched "Inch High, Private Eye" together, but that series wasn't broadcast until 1973.
Alan Alda's character goes to meet with a judge on Thanksgiving day.
The FBI agents would have known well in advance the courthouse would be closed on a national holiday.
The 1912 chess game Shaw references while talking to Kovacs is a real game, although rather than playing it out as he claims, Levitsky resigned after Marshall moved his Queen, realizing checkmate was inevitable. Additionally, the term "Marshall Swindle" did not originate solely from that game, but rather from Frank Marshall's well known tactic of giving his opponent a seemingly decisive advantage, only to storm back out of nowhere to "swindle" them out of the victory. Another well known "Marshall Swindle" occurred in 1904.
Enriques says "Do you know how many weeks I'd have to work at the BK to make 20 million?" Mr Fitzhugh replies "18600". That makes the weekly wage of a Burger King worker $1075, which is obviously not the case.
When Josh and Slide are riding in the Nova, Josh tells Slide that the Chevy Nova didn't sell in Spanish-speaking countries because "Nova" means "doesn't go"; many know this "story" it is, in fact, an urban myth.