Without any provided plot or character information for '{Gu er lei}', it is impossible to evaluate the presence or portrayal of LGBTQ+ themes, leading to an N/A classification.

The film 'Orphan Tears' (1995) does not feature any identifiable transsexual characters or themes based on the information available. Consequently, an assessment of its portrayal of transsexual identity is not applicable.

The movie does not contain any action or adventure elements.

There is no readily available information indicating that "Gu er lei" (1995) is an adaptation of a pre-existing work with established characters. Without a source baseline, no character can be identified as having undergone a gender swap.

This 1995 Chinese film does not appear to be an adaptation of source material or a biopic of historical figures where characters' races were established as different from their on-screen portrayal. There is no evidence of a race swap.