I don't care what Disney says; to me, Elsa is gay and every line of Frozen's "Let It Go" is about coming out. Exhibit A: "Couldn't keep it in, heaven knows I've tried." Exhibit B: "Don't let them in, don't let them see." Exhibit C: "Conceal, don't feel, don't let them know."
It's all about empowerment and the strength that comes from telling your truth. The lyric, "And the fears that once controlled me can't get to me at all," is incredibly powerful because it represents the first step in living your life out and proud.