* HoYay: "Daphne" and Osgood - although Osgood thinks Jerry's a woman, when he reveals himself to be a man, Osgood doesn't seem too fazed. Though the fact that Osgood is obviously ''slightly'' senile might explain the reaction.
* SugarWiki/MomentOfAwesome: As a meta example, it seems amazing that the closing words went from a "dummy line" that Wilder and Diamond intended to replace before filming, to the movie's actual final words, to [[GraveHumor the last words on Wilder's epitaph]].
* ValuesDissonance: Jerry's and Joe's respective methods of seducing Sugar come off a little rapey by today's standards.
** Jerry tries to get her drunk while pretending to be a girl to lure her into a false sense of security (presumably so he can have his way with her while she's too intoxicated to know what's going on [[WhatDidIDoLastNight or remember that her band mate "Daphne" is a man in the morning]]). This is played for laughs. Today, it wouldn't be played for light-hearted comedy.
** Joe manipulates her into kissing him, by making up a tragic story about never having been able to feel anything for a woman before. Although, Sugar is lying to him too (though more subtlely than he is), plying him with alcohol, and encouraging him to kiss her even though he says he's not interested in women in general or in anything they're doing. It comes off a little like trying to convert a gay guy by today's standards. Basically, neither one of them is a very good person, but we mostly like them anyway. The movie's final line ("Well, nobody's perfect!") could apply well to them.
* ValuesResonance: While the film's comedy hinges on playing with gender roles, it's done light-heartedly, and plays more with social expectations of the genders rather than how it perceives them (especially women) to actually be. The amount of LesYay between Sugar and her "pals" Daphne and Josephine, and implied HoYay between the secretly male "Daphne" and Osgood (who seem to still have some feelings for each other even when they know the other is male) is done non-malicously, non-stereotypically, and very much taken in stride. Such portrayals continue to be well-regarded in a time when gender and sexuality norms are continually called into question.
* TheWoobie: Sugar when she recounts and experiences tales of having her heart broken by scumbag men. As she sings "I'm Through With Love" at the end, Joe has a HeelRealization and realizes he actually cares about her, unlike the countless girls he's used in the past.
-->Story of my life, I always get the fuzzy end of the lollipop.