Well, I know some are afraid of the dark. So, I will say that this ride is fairly dark (it does feature the life of a pirate after all!)
So, you will float by some scenes of buried treasure filled with skeleton bones. There is a scene of a skeleton pirate at the helm of a ship.
Shortly thereafter you witness a scene where two ships are at war. You hear the men fighting back and forth, cannons are booming and it makes "splashes" in the water (no, you will not get wet). You would be amazed at the scale of these ships and it feels authentic, so I suppose it could be "scary" to somone.
then there is a town sequence, where pirates are drinking and being merry. Some of them are entering houses and stealing what is inside while the women of the house chase them with brooms.
There is an auction sequence where women "wenches" are being sold. They are tied up in a line and men pirates are bidding on them. The prettiest of the bunch is in a very flamboyant red dress with bright red hair. So you can hear the men chanting, "We want the red head."
Next there are more sequences of drinking, partying, while one man is passed out in a pig pen with pigs. this usually delights the children. This entire sequence is slow paced with the theme song of Pirates playing in the background.
Another sequence involves a bunch of pirates in a jail cell. The human guard is asleep but the human has a pet dog that holds the keys in his mouth. The prisoners try to use whistling/calling/bones to entice the dog to come to them (and give them the keys).
This entire ride is quite enchanting. Perhaps the reason kids get a "funny feeling in their tummy" is that the drops tend to happen in moments where it is completely dark (so you can't see where you've been or where you're going) but it really just seems to be a way to get you from one scene to another.
The American parks have added in Jack Sparrow (Johnny Depp) to this ride and that has been an extra amount of fun. However, I don't think that Paris has done this yet?
Yo-Ho a pirates' life for me!