The film operates within a strictly heteronormative framework. While Nestor uses elaborate alter-egos to perform different identities, these are comedic plot devices rather than explorations of non-cisnormative identities.

Irma disrupts mid-century hierarchies by possessing significant sexual agency and economic power. The film subverts traditional provider roles, centering on a self-determined woman rather than a submissive archetype.

Set in 1940s Paris, the film features a homogeneous European cast. It lacks diverse racial or ethnic perspectives, focusing exclusively on the Parisian underworld.

The narrative employs moral relativism, framing sex work and theft as survival tools rather than sins. It deconstructs traditional Western institutions by treating law enforcement as a comedic obstacle.

There are no prominent depictions of visible or invisible disabilities. Characters with disabilities are not utilized as plot devices within the narrative.