When Terry has found Joe and goes to tell two Jerrys about it, the one voiced by Richard Ayoade remembers he set one Joe Gardner up with 22. However, he still knows Joe only as Dr. Börgensson.
(at around 1h 18 mins) The items in the stack grabbed off the table by Joe change configuration right before he places them on the piano.
(at around 1h 18 mins) When Joe grabs the items acquired by 22 back off the table, he does it in such a way that the helicopter seed would not actually end up in his hands but rather just be moved slightly.
The movie takes place in the Fall, since the tree leaves have turned color, but the helicopter seeds that land in Joe's hand only drop in Summer.
While in Joe's body, 22 speaks with one of Joe's students and quotes her former mentor George Orwell by comparing public education to "the rattling of a stick inside a swill bucket." The real quote is "advertising is like the rattling of a stick inside a swill bucket."
Mr. Mittens is a calico cat. Other than rare exceptions due to chromosomal or developmental abnormalities, all calico cats are female.
(at around 37 mins) When Joe gets into the cat soul they wonder what happened to its actual soul. It is then showed that the cat's soul is on its way to the beyond, implying the cat died. When Joe gets his body back the cat is seen alive and well (at around 1h 12 mins), which makes no sense since the cat is dead. However, cats have nine lives.
It is mentioned that Dr. Björn P. Börgensson, a child psychologist, won the Nobel Prize, when there is no Nobel Prize in psychology. However, psychologists such as Daniel Kahneman have won Nobel Prizes in other fields.
(at around 39 mins) When in the hospital elevator after body change, 22 said many things Joe knows, "all in this stupid brain of yours", like 22 knows everything about Joe's memory. But later when Joe's hair got ruined (at around 51 mins), Joe said "we got to see Dez", and 22 responded with "Great! Who's Dez?" However, in the elevator, 22 says "Who's Lisa?" indicating she does not know exactly who these people in Joe's memory are.
(at around 13 mins) When Joe first arrives in the Great Before, a New Soul bites him and he says "Ow!" Later, 22 tells Joe there is no sense of touch in the Great Before, and proceeds to slap him in the face several times without hurting him. However, Joe's reaction may have been purely instinctual.
(at around 13 mins) When Joe first lands in the Great Before, and the souls are playing with him, Jerry responds and apologizes for their behavior by saying, "Sorry, new souls. 37, that's enough!" But if 22 is one of the oldest souls in the Great Before, 37 would not be a new soul and would in fact be a very old soul. However, it is conceivable that "37" is just a shorthand for the full number (e.g. the last two digits), which would be too long to be practical, and only used for official ceremonies like assigning a mentor.
(at around 1h 1 min) Joe's mother shows no concern at all when her son suddenly seems to have a conversation with a cat.
When Joe ended up in the Youth Seminar, Joe needed to get an Earth Pass to go back home. Why instead of going to Soul 22 and convince her to give him the Earth Pass, go up to a random soul that is about to go down to Earth, steal the Earth Pass and fall down?
(at around 49 mins) It makes no sense for Joe to stay outside the bathroom while 22 is taking a shower in his body, since neither would mind the nudity.
The guy on the train says "Hey, take it easy, man!" with John's voice. But on the train again, he says "Hey, man." with a different voice.