My most disturbing scene from a video game is the moment you encounter the the first Houdini-splicer.
You've just entered Arcadia, and you are exploring for a bit. But all the sudden, you see a splicer walk around a corner. You follow him, but nothing's there. You proceed.
Then you see the splicer again, walking past a pillar... but when he should reach the other end of the pillar, there's no splicer....
Anyway, you move on to finally reach some desk with a wooden bunny-mask on it, a mask just like the one the splicer was wearing. Then you hear the splicer talking from very close, you turn around... ZOMG HES STANDING RIGHT BEHIND ME!!!1!!!!!!
Another quite disturbing moment from that game is Fort Frolic. The sadistic artist who forces some guy to play piano or else he'll blow him up... when he does, you're supposed to take a photograph of it and put it on his masterpiece, made out of people trapped in plaster, like mummies... in plaster. Then you have to find some other guys, kills them, take a picture, and put the picture in the masterpiece. While looking for the other guys, you come across some more compositions made of plastered people, in all kinds of creepy poses.
The disturbingness of this level is so great, and it goes hand-in-hand with the outstanding gameplay of the level.
Once I completed the masterpiece, and the artist showed up, I decided not to kill him, out of sheer thanks for the great gameplay experience he gave me. Bravo!