The 'witwen-report' part of the title of this routine German sex comedy is misleading: there is only one widow here, and the film is mostly about the shenanigans of her late husband she discovers in his secret diary.
The film has one memorable scene: the adulteresses take the widow to court, for libel. However, since the diary describes the birthmarks on their bottoms, the judge asks them all to reveal their behinds which they promptly do - in unison. A visually striking scene, but not exactly credible, not even in Upper Bavaria.
The acting standards in this film are dreadfully low, even by genre standards. Sometimes these films retain some credibility through routine performances by the non-sex support, but in this case the supporting cast is so awful that they make sex-kitten Birgit Bergen look like Meryl Streep in a Troma production.