The film uses OSS 117's outdated and bigoted views, including homophobia and gender essentialism, as a primary source of humor. While satirizing the character's ignorance, the narrative often relies on problematic stereotypes and the protagonist's disgust for comedic effect, resulting in a net negative portrayal of LGBTQ+ themes.

The film features a character, Dolores, whose gender presentation is used for comedic effect, primarily through the protagonist's ignorance and discomfort. The humor stems from the 'reveal' of Dolores's perceived biological sex, positioning her identity as a punchline rather than depicting her with dignity or complexity.

The film satirizes anti-Semitic stereotypes through its bumbling protagonist, OSS 117. By making his prejudiced remarks appear absurd and ignorant, the narrative implicitly condemns bigotry and positions the audience to sympathize with the Jewish characters and their heritage.