At the stand-off in the warehouse between GCPD and Penguin, Cobbelpots gunmen switches places in between shots.
While in the hospital, Selina rolls completely over in her bed. This would not be possible due to her being paralyzed.
The United States government abandoning Gotham makes no sense. It should have been priority to send supplies onto the island, if not generators, to help sustained the stranded citizens.
It is unclear why the helicopter flew past the GCPD HQ rather than landing on the roof prior to being shot down.