The loss of Merry and Pippin drinking from Treebeard's draughts.
The loss of Erkenbrand and the shabby treatment of Eomer, who was forgiven by Theoden while still at Meduseld.
The loss of Gimli's retreat into the Caves of Aglarond, where he is to found another Dwarf kingdom.
The trick Merry has to play on Treebeard to convince the Ents to act.
The loss of the Huorns, who are the ones who actually destroy Saruman's army, not the Rohirrim.
The loss of the argument between the Uruk-Hai and Mordor Orcs.
The absolutely misbegotten change that Sauron (through Saruman's army) wants to commit genocide. Sauron wants to conquer Middle-Earth, not kill all humans. (Okay, he wants to kill the Numenoreans, but not all humans -- otherwise, why does he use the human Easterlings and Southrons?)
The silly "retreat" of all the Rohirrim from Meduseld to Helm's Deep. Will they make another forced march to Dunharrow in "The Return of the King"?
The utterly craven attitude of Theoden at Meduseld and Helm's Deep.
The presence of Frodo and Sam at the Battle of Osgiliath.
The addition of the Elvish band at the Battle of Helm's Deep.
The utterly insipid treatment of Aragorn as the Wargs attack the fleeing Rohirrim. Getting stuck to a Warg, falling off a cliff, then a horse miraculously rescues him and bears him to Helm's Deep? Right.
The Two Towers / seiyuu.com!okamoto / 13 January 2003