The film "Present Perfect" offers a sensitive and emotionally rich portrayal of a same-sex romantic relationship. It depicts its central gay characters with dignity and complexity, exploring themes of love, loss, and self-discovery. The narrative affirms the worth of queer love and lives, focusing on the universal aspects of human connection without resorting to harmful stereotypes or negative framing.

Present Perfect offers a positive portrayal of a transsexual character through Oat, a trans man depicted with dignity, complexity, and emotional depth. His identity is integral to his character but not a source of ridicule or misery. The narrative focuses on his journey for connection and love, affirming the worth of trans lives and relationships, such as the bond he forms with Toey.

The film primarily focuses on a same-sex romantic relationship, depicting and normalizing a non-traditional partnership while implicitly questioning the ideal of heterosexual marriage through one character's internal conflict regarding his engagement.