For me, it's Koi Kaze. The fact that I couldn't hate Koshiro despite how disgusting and wrong his relationship with his sister was... because you know he hated himself for it. He is just as disgusted as we are that he is having these feelings. The scene where he breaks down crying after smelling her underwear is INCREDIBLY raw and heart wrenching.
The ending, although it ends on a semi-happy note, you just know that their life together will be full of tragedy and heartbreak. There's no way they can ever have a normal life, and it's so sad, because you really can't help who you fall in love with. I've never had an anime pull at my heartstrings and make me feel nauseous at the exact same time.
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