This is a powerful movie, but could be triggering for those who have experienced intense trauma.

The acting is generally great, good cinematography, pacing is generally perfect. The story is a bit problematic.

Major spoilers below. If you haven't seen the movie, STOP READING THIS NOW! Come back and re-read afterwards if you are confused or want to get a different opinion.

I had trouble figuring out what the purpose of this movie was. The plot is clear, the problem is the message. There are small messages along the way that are true enough:

People still treat each other badly
People assume the worst about others motivations and actions
Some people are nicer than others
Misunderstandings are a big source of psychological pain
People suffer due to their inability to communicate

But the overall point seems to say that union with your soulmate is more important than life itself. To achieve this they create a sort of "forbidden love" situation. While there is some implication the couple will reincarnated together in a future life, giving into desire/longing is not something Buddhism encourages. A couple committing suicide are not necessarily going to be reincarnated as a couple, or even in the same realm.

It just seems like a couple of foolish lovers running away together to commit suicide because of societal judgement: "Forbidden but noble love". Some problems
(1) The "forbidden love" theme seems to be pedophilia. Setting up a parallel between gay sex and pedophilia is completely wrong. Because both behaviors are shunned by society doesn't mean they are equivalent. The issue with sex between adults and minors is an issue of consent and understanding. Sexual behavior between adults is an entirely different situation. And, BTW, Liu is actually 15 or 16. It is still too young to understand and make an informed decision, but not technically pedophilia.
(2) The couple could simply wait 2-3 years. Pob could have gotten a divorce in the meantime. In relationship timelines, this is nothing.
(3) If Liu is truly Dew, why end it at all? Because Dew is now a female? Because of the age difference (25? years).
The two could go on existing together in the current life. So maybe if they die together, they'll get reborn as a gay couple and solve the age difference at the same time?

For me, the "forbidden but noble love" theme doesn't work at all.

I'd like to see the same first arc, but a totally different second arc where Pob is processing his grief and sense of loss, especially together with Orn. Loss is a universal human experience and life is often complicated.

Finally, if you have any personal experience with suicide, you'll know nothing about it is romantic, heroic or noble.