I have a hard time making it through any of the non-Original-Trilogy Star Wars films, and I haven’t made it past the second scene of the second reboot movie of Star Trek, because they’re so irritating to my sensibilities. The closest I got recently was watching the fan re-edit of Revenge of the Sith where they dubbed it into Japanese so they could change the dialog, but it was still just too annoying to me. I didn’t make it through.
And Birdemic would be hard to sit through again.
More seriously, I’m not thinking of any in the sense you mean. There are certainly some scenes I’d likely choose not to watch, or to skip, though those are usually in films I’d rather not watch again, or stopped watching before I got through them the first time. I have a bit of a rough time with the more awful torture scenes in some films. Torture is awful. But “just can’t watch”, I’m not thinking of any, even if there are many I would choose not to.