Above all the perversity that surrounds The New Girlfriend, which takes things way over the top in the later half, Ozon manages to make those themes seem quite alright as he maintains a very subtle, delicious and often humorous tone. The film shows how the needs of people are often more complicated than they make them out to be. The darker side of things have been jumbled up with real emotions of longing, grief and the dire need of being a real person. While the film is about gender confusion in all its forms, The New Girlfriend is basically an exploration of Friendship and the feeling that it gives you. The feeling that is often greater than the friendship you are in.