Next Goal Wins offers a primarily positive portrayal of LGBTQ+ themes through Jaiyah Saelua, a fa’afafine transgender woman. Her identity is depicted as naturally accepted and respected within Samoan culture, portraying her as an inspirational figure with dignity and agency. Despite some criticism regarding the coach's initial transphobic behavior, the overall narrative affirms the worth and acceptance of queer identity.

While 'Next Goal Wins' features a central fa'afafine character, Jaiyah Saelua, and acknowledges her cultural identity, the film's narrative choices have drawn criticism. Specifically, the depiction of Coach Rongen's initial struggle, including deadnaming, and the use of Jaiyah's transition for an emotional climax where dysphoria is resolved by a pep talk, are viewed as insensitive and exploitative, leading to a net negative portrayal.

The film portrays Christianity as an integral and respected part of American Samoan culture, depicted through daily practices like prayer, hymns, and church attendance. The narrative treats the faith with affection and respect, positioning it as a positive cultural backdrop and moral center for the community.