* TOOTSIE is a fantasy about a bunch of New Yorkers who act like they've never seen a drag queen before.
* Sydney Pollack is one of our great directors, and you can see his command of craft here. One example: We do get a montage of Michael Dorsey's transformation into Dorothy Michaels - but not until we've already met Dorothy. Pollack is confident enough that we have Michael in one scene, cut to the next with Dorothy, and he knows the audience can follow along without a big buildup. You don't see that often.
* That said, I saw this in the theater in 1982. It was the first rom-com type movie where I was confused at the end. Dustin Hoffman's character had betrayed Jessica Lange thoroughly - and her father - and yet at the end both grudgingly accepted him back in their lives? I call bullshit.
That's why they call it a fantasy, I guess.