Some male dogs have shown their penises.
Tucker's mom, one of this movie's minor characters, is shown to be pregnant throughout the pets' encounters with Tucker (another minor character).
There are a couple of mild brief sensual references between dogs.
There is 1 obvious remark between a dog and a cat where the cat wakes up from sleeping snuggled up with a dog and she gets mad and calls him "ugly" and the dog replies back, "You didn't think that last night."
While the dogs are running through San Francisco, the camera focuses on random people playing football in the park. It shows a few girls in mini skirts while also wearing bikini bras and they show guys, some shirtless and others in muscle shirts.
While the dogs are walking through San Francisco, in the distance you notice woman in very short skirts, their thighs are completely visible.