No accounting for taste, but part of makes code hard for me to reason about is when it has lots of combinatorial complexity, where the amount of states that can happen makes it difficult to know all the possible good and bad states that your program can be in. Combinatorial complexity is something that objectively can be expensive for any form of computer, be it a human brain or silicon. If the code is written in such a way that the number of correct and incorrect states are impossible to know, then the problem becomes undecidable.
I do think there is code that is "objectively" difficult to work with.