W la foca presents gay characters, including a stereotypical fashion designer, primarily as objects of ridicule. The plot features an attempt to 'cure' homosexuality, reinforcing harmful stereotypes. The film's humor is often at the expense of queer identity, resulting in a derogatory and problematic overall portrayal.

The film features Donatella, a transsexual prostitute, whose portrayal aligns with harmful stereotypes prevalent in 1980s sex comedies. Her identity is likely used for titillation or comedic effect, rather than offering a dignified or empathetic depiction. The narrative does not appear to affirm the worth of transsexual lives.

The film, an Italian sex comedy, satirizes societal hypocrisy, frequently targeting religious figures and institutions. It portrays adherents as outwardly pious but inwardly driven by base desires, or institutions as rigid and out of touch, reinforcing negative stereotypes of religious hypocrisy without offering a counterbalancing positive portrayal.