During the Boat Race, the radio-controlled submarine that is put into the water has no fair-water planes (the big ones on the coning tower) yet when they show it under water during one shot it has them.
The DMV proctor's eyeglasses mysteriously appear and disappear off of his face while he is talking Sara.
Nelson's green shirt keeps appearing and disappearing on his right shoulder during his and Sara's first long kiss.
The number of flowers on the orchid stalk that Nelson holds out the taxi window - four when viewed from inside the cab, only three when seen from outside.
When Nelson stops to let Sara out, his fog lights alternate between off and on between shots.
Regarding the bag of gifts "Santa" brought in through the window: the dishwasher seems rather heavy and large to fit into the red bag and we don't see him bring it in the window, or through the door like when he went to pick up Ernie. We also never see him plug in/turn on/prepare the tiny bubble maker, yet it is pumping out bubbles when he uncovers it.
There is no way a remote control submerged submarine can be guided in murky water without a clear visual. If the operator could see the submarine, so did the other kids and the public. Anyway, the remote controlled boats would have a keel to put them in the vertical immediately after hit.
When Sara and Nelson take the dogs to the beach, Sara has three dogs on a leash. Nelson has two. That makes five. They set the dogs free to run and for the rest of the beach scene there are only three dogs.
Sometimes the sound of a cable car bell can be heard in Sara's neighborhood or apartment. There are no cable cars in that part of San Francisco, and therefore no cable car bells.