There is little to say when a movie opens with a scene in which the mother and the 8 year old son play "giving birth"... First, the mother acts like she is giving birth to him... Then, the boy plays giving birth to some toy...
Now...
It may be trendy, or even beneficial on some level to inject rituals of political correctness and relevant stuff into movies. But you just can't create honest comedy when you are obsessed with some SJW agendas. Comedy doesn't work that way. An artificial idealization of an alternative world where everything is reversable is fun only if you are grounded in the tough realities of actual existence.
The very first thing that opening scene brought to my mind was an episode of Friends. Ross and Rachel were having discussions on whether Ben should play with female dolls or not. And in the finale, Monica revealed that Ross used to dress like a woman when he was 5, and had some ritual singing and dancing.
That was funny because Friends was honestly set in the reality of young NYC people who were not "auto-corrected", people who were exposing concerns and questions via genuine reactions.
The way this film unfolds is pathetically PC to the bone, to the extent of losing its potential connection to the very daily humor of how progressivism might interact with conventional ways of living.
And to top all: How come a film with such a story be advised only to adults? There are more child actors in this than adults, yet, the outcome is so twisted-yet-unfunny that RAI needs to alert viewers.