It's an insightful look at male emotional responses. Marco and Benigno form a surprising bond, seemingly against all logic. The film contains various forms of "love," including unreturned affections, relationships that follow breakups, and even aggression, all within its fairly brief running time. Almodóvar found a rich vein with this story and explores it exceptionally well. The movie presents some challenging moral questions, and the filmmaker doesn't offer easy answers or attempt to dictate how viewers should feel – we’re left to decide for ourselves how much understanding or leniency we’ll extend at the conclusion.

Source on TMDB