The film explores themes of gender fluidity and intense same-sex attachment through the surreal, obsessive bond between Minami and Ozaki. While these elements are central to the narrative, the film's unique surreal horror context means it neither explicitly affirms nor denigrates them. The portrayal is incidental in its moral stance, presenting these identities and relationships as integral to its unsettling, non-judgmental reality.

The film features a character, 'The Mother,' who is biologically male but gives birth to a fully grown man. This gender-nonconforming portrayal is central to a deeply unsettling and grotesque climax, utilizing the concept for shock value and body horror rather than depicting the character with dignity or empathy. The net impact is negative, as transsexual themes are tied to a disturbing and monstrous narrative element.

The film completely subverts and distorts traditional family structures and norms through grotesque and surreal depictions of birth, relationships, and authority, effectively undermining conventional family values.