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The latest work of absurdist humour from Japanese comedian Matsumoto is extreme, even by his own bafflingly delightful standards. On the face of it, R100 is set-up as an outrageous sex comedy, in which a reserved mattress salesman joins an S&M club, only to enter into a never-ending cycle of torment from PVC-clad dominatrixes. Against expectations, however, the film is incredibly restrained, delivering a slow burn of layered surrealism and meta-humour that only begins to seap through the cracks of respectability in its second half. Rest assured, things do eventually go bonkers, and Matsumoto delivers a singular comedic experience the likes of which no other filmmaker could ever conceive.

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