The film "Kuruthipunal" is an action thriller centered on a police officer's infiltration of a terrorist organization. Based on available plot summaries and common knowledge of the film, there are no identifiable LGBTQ+ characters or themes present in the narrative. Therefore, the film has no depiction of LGBTQ+ elements.

The film 'Kuruthipunal' does not include any identifiable transsexual characters or themes. Its narrative focuses entirely on a counter-terrorism operation, police infiltration, and the personal sacrifices of the officers involved, without touching upon transgender identity or related issues.

The film centers on male protagonists involved in counter-terrorism operations. Female characters are featured in supporting roles, primarily as family members or victims. No female character is depicted engaging in or winning close-quarters physical combat against male opponents.

Kuruthipunal is a remake of the Hindi film Drohkaal. The main characters and their established genders from the original source material are consistently maintained in this adaptation, with no instances of a character's gender being changed.

Kuruthipunal is a Tamil adaptation of the Hindi film Drohkaal. Both films feature Indian characters portrayed by Indian actors, maintaining the original racial context without any character's race being changed from a canonically established different race.