No publicly available information exists for a film titled 'Calcutta' directed by Paul Cox. Consequently, an evaluation of LGBTQ+ characters and themes cannot be performed, as no depiction can be identified or assessed within the specified work.

Based on all available information, the film 'Calcutta' (2022) does not feature any identifiable transsexual characters or themes. Consequently, its net impact on the portrayal of transsexual individuals is determined to be N/A.

The movie does not contain any action or adventure elements.

The film "Calcutta" (1970) is a documentary by Louis Malle (not Paul Cox, as stated in the prompt, which is a factual error in the prompt's input). As a documentary, it observes real people and places, rather than featuring fictional characters or adapting source material with established canonical figures. Therefore, the concept of a 'gender swap' does not apply.

The film "Calcutta" (1970) by Paul Cox does not have widely established source material or historical figures that would define character races prior to its production. Without a pre-existing canonical or historical baseline for its characters, the concept of a "race swap" as defined does not apply.