Without any provided content details for the film "{仇氏雙雄}", an evaluation of its portrayal of LGBTQ+ characters and themes cannot be conducted. Consequently, it is not possible to determine a net impact, and the assessment is N/A.

Without any provided plot details or character information for 'Collision Rescue', it is impossible to determine if transsexual characters or themes are present. Consequently, an evaluation of their portrayal cannot be made, resulting in a net impact rating of N/A.

The movie does not contain any action or adventure elements.

This 1974 film is an original production and not an adaptation of existing source material with pre-established characters. Therefore, no characters in the film have a prior canonical gender to be swapped from.

The film's title and year suggest an East Asian production. Without any information regarding source material, historical figures, or prior character establishments, it is impossible to identify any character whose race was changed from a previously established depiction.