Of note:
1) Both lead actors give excellent performances. They are believable and convincing.
2) There is some commentary in the film on 'sexual pleasure as-a-service'. Some critics may surely run with this and conclude that this is a film about promoting sex work. If you can, forgive them for not looking any deeper.
3) There is nothing truly 'seedy' about the characters' encounters. The dialogue and situations, which you might assume to be purely transactional in nature, are in fact surprisingly intimate.
4) There is nudity. There are sex scenes. Some people are really uncomfortable with women over a certain age being portrayed as sexual beings at all. Those people should not watch this film.