Tomcats features gay characters whose identities are largely used as a source of comedic relief, often relying on stereotypes. The film portrays a secret gay relationship, but its revelation and the characters' experiences are primarily played for laughs, rather than offering dignity or complexity. This approach results in a problematic depiction that lacks affirming elements.

The film features a transsexual character whose identity is used as a comedic punchline. The portrayal focuses on the male protagonist's disgust and attempts to escape, framing her trans identity as a source of shock and revulsion for comedic effect, lacking any dignity or empathy.