I really liked this film

Right from the start, I thought the film had a very interesting premise. I don't know of many films focusing on sex surrogates which is already a very obscure and controversial profession. This film gives people (who are largely ignorant of the practice) a good crash course on what it's about and how it differs from prostitution. Whenever you learn something from a movie, no matter what it is, that's a huge boon to its importance.

The movie goes further than that though. Like most people identified, it treats sex very maturely, and intimately. Sex is an incredibly important aspect to human life, but all too often it's used cheaply and frivolously for the sole purpose of a fleeting and utterly meaningless thrill. "Well we need a sex scene in here to help sell a few extra tickets so here it is", that sort of thing. Here the focus of the movie is on sex, but shows the inevitable emotional effects of it as well when two people share an intimate experiences together.

I have my own opinions about whether sex can ever be truly "professional" or not, or whether you can view it with such surgical objectivity, but that's not really important to this movie. The movie pulled off great character interaction without resorting to cliched tropes to artificially create a climax in the film. They could have easily wrote Mark to die from the failure of his iron lung, and while that might have made his death all the more emotional for the viewer, it would also be artificial. So the film gets extra points for not taking the easy route to produce tears in the viewer.

Good movie from beginning to end, gets my recommendation.