Boogie Nights portrays its most prominent gay character, Scotty J., through an arc of unrequited love, violent rejection, and a suicide attempt. This depiction frames his queer identity as a source of deep personal suffering and a tragic outcome, lacking affirming elements or a critical stance on the societal context, thus resulting in a net negative impact.

Boogie Nights features Rahad Jackson, a transgender character who is a successful adult film producer. Her trans identity is present but not central to the narrative, nor is it used to uplift or denigrate. The film portrays her as a powerful figure, treating her identity as an incidental characteristic without strong positive or negative messaging.

The film portrays Christianity primarily through characters who use their faith to justify judgmental attitudes, hypocrisy, and a lack of empathy towards others. The narrative critiques this rigid and uncompassionate application of religious belief, rather than affirming its virtues or offering significant counterbalancing positive portrayals.