The director wanted to make a timeless movie and felt that Saks 5th Avenue had that kind of feeling – even more so than Neiman’s (the store in the novella). Tucker cites the colour palette of Powell and Pressburger’s films and also Wong Kar-Wai’s In the Mood for Love as influences. He also talks, in detail, about how the various aspects of the movie (the music, the use of colour, the lighting, etc.) help translate the emotional journey Mirabelle undergoes during the film.

Lots of information, insightfully and entertainingly presented. Tucker seems rather modest at times in talking about the function of the director to be like that of a bus driver--making sure that all the passengers (cast, crew, audience) have a good ride and "get off at the right stops." But he always knows what he's talking about, especially why he's using the camera as he is in particular scenes. He properly credits Steve Martin and Claire Danes for their talent and invention but not fawningly so. And he covers nearly every aspect of the film's art, including toward the end of the commentary, costume design and the use of sound. He alludes (somewhat apologetically, "not wanting to throw another film reference on the floor" as he says) to films that have influenced him, like Powell and Pressburger's A Matter of Life and Death (1946) and Black Narcissus (1947) as well as Billy Wilder's The Apartment (1960)--praised by Tucker for its adult look at relationships. You feel yourself to be in the company of a likable guide--this commentary is very insightful and enjoyable.