I think "When The Tigers Broke Free" is overlooked a lot by those who haven't seen the movie or purchased the rerelease of The Final Cut. Personally, around the time "and no one survived" comes, I can't help but get just a bit teary.
Besides that, practically every other track on the record is highly underrated. I think the record as a whole is. It's been more accepted recently than when it came out, which is nice. But the emotion and musical construction of that record intrigues me. It's still not perfect, and it's "here we go again; Roger and his dead dad and political beliefs" much of the time, but if I separate it from The Wall, it's just great.