"He" portrays a young man's journey of self-discovery as he navigates his feelings for another man and grapples with family and community expectations. The film empathetically explores his struggle with identity, framing it as a path toward acceptance. The narrative's focus on personal growth and the respectful depiction of his queer experience results in a net positive impact.

He portrays a trans man, Él, who has recently undergone a mastectomy and is preparing to meet his mother. The film respectfully delves into his emotional journey, highlighting his vulnerability and strength as he seeks acceptance for his authentic self. The narrative focuses on the dignity and complexity of his trans identity, framing his experience with empathy and affirming the worth of his life and transition.