Peter Ericson’s review published on Letterboxd :
There is a lot of sex in this movie, but it is treated more or less as any other business and not as something very special or very different. I appreciate that the movie does not take a stand for or against pornography, but rather presents things as they were and lets the viewer decide. "Boogie Nights" gives an interesting view of pornography, regardless of one’s opinion on the matter.
The characters in the movie are just doing their job, which happens to involve pornographic movies. For them, this has little to do with what outsiders might associate with sex, and the movie does a good job of making sure we understand that. These people are not very different from us outsiders if we look beyond their profession; they are all human beings with all that means, something we get to see as the story unfolds.
There are a number of subplots and many colorful characters present in the movie to keep things interesting throughout. The acting and cinematography are great, and the soundtrack is very good and appropriate. Furthermore, "Boogie Nights" got me thinking, which is always a good thing.