Had this film been in French it might have been seen as charming whimsy. However, in Hollywood's version of "British" English, it is an unamusing embarrassment. It's fascinating that Englishman Cary Grant was unable to do a Cockney accent even slightly - but we now know who Dick van Dyke took as his role model for Mary Poppins. At least Katherine Hepburn didn't even attempt an English accent.
a jocular inspection of gender and the role it plays in how the world interprets and projects itself onto us, as well as the struggles with ones sexuality in a, generally, more strict time. Misunderstandings in action and gender cause characters to really question themselves and their understanding of these supposedly strict roles.