Anatomy of a Fall portrays Sandra, an openly bisexual character, whose identity becomes a focal point in a courtroom drama. The film challenges stereotypes by presenting her as unapologetic about her relationships with women, which are depicted as valid. It critiques the prosecutor's attempt to use her bisexuality to manipulate perception, ultimately affirming her identity and challenging societal biases.

The film engages with Christian theological concepts, particularly the 'leap of faith,' to explore universal themes of belief and doubt in the face of uncertainty. It respectfully utilizes these ideas to frame a profound human experience, without depicting organized religion or its adherents.