Don't watch if you can't handle anything close to soft-core porn because this is a step above it.

Pro:
There is a story. Guy needs a job, guy gets one and does it well.
Some discussion on sensuality and acceptance.

Con: Why did we need a story?
Someone peed, and it's like boo, let's move on.

This movie makes you wonder why Japanese porn is still being made with all the dolphin squeals of "ecstasy"

Rewatch factor 6/10
I watched it once by myself then with a male friend who hates subtitles but, Surprise! didn't mind this.