The two most important things to know about movie critics are:
- They are extremely intellectual.
- The only form of comedy they don't consider disgustingly vulgar is when men cross-dress in order to run a scam.
Take a look at any best movie list by professional critics, and the standard cross-dressing scam movies are bound to be there. Drag queen movies don't generally make it because the men have to be cross-dressing due to some situational necessity, not just because they personally like it.
As far as critical-darling cross-dressing movies go, this is the least stupid one, although by Billy Wilder or Jack Lemon standards it's pretty weak.