How much of the sex in [Breillat’s] films is real? How do she and her actors make it seem that way, even when it isn’t? Is her realism a matter of emotional nakedness, or the physical kind? The ingenuity of “Sex Is Comedy” is that it pretends to satisfy this curiosity, only, at the end, to force us once again to reckon with those uncomfortable questions, as the director treats herself to the last laugh.
A. O. Scott
October 20, 2004