Due to the lack of available information regarding plot details or character arcs, it is not possible to assess the film's portrayal of LGBTQ+ characters and themes. Therefore, a determination of positive, negative, or neutral impact cannot be made at this time.

There is currently not enough information available to assess the portrayal of transsexual characters or themes in Code Geass: Rozé of the Recapture. Specific details regarding plot points or character arcs related to transsexual identity are not provided, preventing an accurate evaluation.

There is insufficient information available regarding the plot, character roles, or specific combat scenes within 'Code Geass: Rozé of the Recapture' to determine if any female character defeats male opponents in direct physical combat.

Code Geass: Rozé of the Recapture introduces new protagonists, Rozé and Ash, who are original characters for this installment. There is no evidence of established characters from previous Code Geass canon having their gender changed.

Code Geass: Rozé of the Recapture is a new installment in the Code Geass franchise, primarily featuring new characters. There is no widely reported instance or evidence of established, legacy characters from prior Code Geass installments having their race changed in this series.