Lubitsch has his own set of kind and soft touches. You just have a plot, no matter how complicated, no matter how suspenseful, without touch, it will not make people react.
From another perspective, people say that good movie scripts are often second- or third-rate novels. This is also the same reason. If a director gets a great story, he will often focus on how to reflect the original story. That's why Lubitsch's films are often adapted from bad novels but are often good ones.
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