Sure, there are a lot of things in "Gray Matters" that don't make sense. Some of the casting is slightly off, sometimes the characters slip into dialogue that seems to be cribbed from an after school special, sometimes the characters conveniently forget things just for the sake of moving the plot along. However, despite the obvious missteps, "Gray Matters", in the end, remains watchable and entertaining.
The film begins the way a lot of romantic comedies begin - with dancing. Sam and Gray waltz around a New York City loft, easily imitating scenes from their shared love of 1940's musicals. They seem the perfect couple - if only they weren't related... and therein lies the, yes, I'll admit - thin and silly premise upon which the film is based. You see, Sam and Gray are best friends and siblings. They grew up together, they live together, they speak in dialogue reminiscent of screwball comedies (or Lorelai and Rory from "Gilmore Girls", if that's the reference you prefer). Enter Bridget Moynahan as Charlie, the love interest they are about to share, to shake up their entire relationship and Gray's entire world. A wacky love triangle ensues, as do many, many romantic comedy clichés, made all the more clear by Molly Shannon as Gray's kooky best friend.
Misunderstandings and secrets abound as Gray starts to figure out who she really is, Charlie doesn't have a clue about anything, and Sam grows increasingly nervous. Despite all the silliness and illogical plot transitions, though, "Gray Matters" is, at its heart, a sweet, positive coming out movie. If you can suspend disbelief long enough to believe Heather Graham as a woman questioning her sexuality, it's easy to relate to her realization and subsequent meltdown, and the film takes just the right tone. The film has just enough exuberance to help you get over the illogical ending, too.
Granted, "Kissing Jessica Stein" does what this film attempts to do so much better, but nonetheless, "Gray Matters" is entertaining and fun.