The movie continues the theme raised by The Avengers about stockpiling weapons and preemptive strikes, and attacking enemies first before they have a chance to attack. There's also an issue of trust, as it becomes clear that commanding officers are withholding information. However, for Captain America, it's simple: fear does not equal freedom. Captain America believes in telling the truth, and sticking by his friends.
This movie has heavy, frequent fighting, punching, shooting, falling, and crashing, though it's all stylish fantasy with only a little blood. Cap and Black Widow tend to fight hand-to-hand more often than using weapons, though Cap bashes several bad guys with his shield. A showdown between Cap and the Winter Soldier is a fairly brutal hand-to-hand fight. There are lots of explosions and damaged property.
Cap and Black Widow kiss in order to avoid being detected by bad guys; later she realizes that it was probably his first kiss since his WWII days, and she teases him about it. She continually suggests women that he could be dating. Cap interacts with one pretty woman, but their flirting is interrupted before it goes anywhere. Cap also visits his former love, now an old lady in the hospital.
Very little language, but some uses of "s--t" often obscured by battle noise.
There are several toys and products now associated with the "Avengers" and "Captain America" franchise.
Some bad guys sip champagne during meeting.