The film subtly portrays LGBTQ+ inclusivity through a progressive lens, using a children's Nativity play with gender-swapped figures to challenge traditional norms. It emphasizes empathy and diversity, framing adult criticism as an external obstacle to the children's affirming vision of community and connection during Christmas.

That Christmas (2024) offers a positive and affirming portrayal of transsexual characters, particularly Emilia Pérez. The film depicts her with dignity and complexity, focusing on her lived experiences and identity. It challenges negative tropes by showing her transition journey as respected and accepted by her family and community, emphasizing integration and continuity of identity rather than alienation or otherness.

The film portrays Christianity through Christmas traditions, emphasizing a biblical and moral worldview centered on themes of family unity and mutual support. While it includes modern reinterpretations and some irreverent elements in a school play, the narrative ultimately aligns with and affirms the positive spirit and virtues associated with the holiday.