Due to a complete lack of available information regarding the film's plot, characters, and themes, it is not possible to assess its portrayal of LGBTQ+ individuals or themes. Therefore, an accurate evaluation cannot be made.

Currently, there is not enough information available about the film 'SP, 2015' to determine the presence or portrayal of transsexual characters or themes. Without plot details or character descriptions, an accurate assessment of its net impact cannot be made.

The movie does not contain any action or adventure elements.

Without information on the film's characters, plot, or any potential source material, it is impossible to determine if any character was canonically established as one gender and then portrayed as another.

There is no information provided regarding the characters of 'SP, 2015' or any source material. Without character details or their established canonical races, it is impossible to determine if any race swaps occurred.