A prosperous city is destroyed, and multiple recognisable inhabitants are shown living in tents in a smaller, neighbouring town (which had also been destroyed much earlier in the game). Many inhabitants of the former describe having no home. The smaller town may be rebuilt by the player's hands, while the prosperous city is restored through other means.
In a characters backstory, the player learns that the vikings who took them and their sibling in when they were kids "treated them like slaves". nothing is shown though.
There are cat/feline enemies you can fight. The small ones make cute cat noises in battle, making it a little disconcerting to fight them. They can be avoided though.
A giant spider called Arachtagon is the boss of the Octagonia area. As someone with arachnophobia he didn't personally bother me as he has a cartoony face. The area is covered in webs with cocooned people hanging from the ceiling
A female character is enslaved by a monster and put in a scantily clad costume against her will. The scene is played for comedy and while nothing is shown the implications are still there and potentially quite upsetting.
One of the villains can be heard struggling to breathe as he dies on his knees after being fatally wounded by his master in a potentially surprisingly upsetting scene
No physical torture but a character is kept in a state of reliving the worst day of thier lives repeatedly so a monster can feed off thier anguish, and has been for years.
Several undead classes of enemy, as well as the trapped soul of the protagonist's father in Act 2 and an optional quest to help the tortured soul of one of the villains find peace in act 3.
Two examples occur in the Lonalulu quest line:
Before reaching Lonalulu, the party encounters a mermaid named Michelle who is waiting for her fiancée, Kai. She briefly mentions the Mermaid's Burden, where if a mermaid ventures onto land and then returns to the sea, she will dissolve into sea foam. It's later revealed that her fiancée died 50 years ago, and you can choose to tell her about this. If you do, she walks onto land to say her goodbyes before returning to the sea and dying via invoking the Mermaid's Burden.
Another example occurs in a flashback, where Kai sees the kahuna's daughter on a cliff, after her husband and father were killed in a storm. She jumps off with her baby, and Kai is only able to rescue the child.
A baby cries when the men nearby loudly argue about whether or not they should kill it, although the people arguing for it are presented as doing so as a test.
During the final dungeon and boss fight there are constant, intense strobe effects: lightning and brightly flashing floors. This happens suddenly and without warning and can't be turned off.
A queer character changed their name in their backstory, and multiple characters who knew them beforehand struggle to call him by his new name. Although this may be seen as a metaphor for trans people, the queer character is not trans, and openly identifies as male before and after the change in name.
Several female characters can be dressed in risque costumes. Jade has a skillset based on just how much fun her funbags supply ('Allure'), which has flashing the enemy as the second skill it provides. She has a special move that turns her into a succubus wearing rabbit-themed lingerie.
A character is depicted as dying by entering the water, but the game is explicit that they did not die by drowning. Characters are shown and/or described being thrown off boats and facing drowning, but they are always rescued.