Going Under explores the relationship between a client and Mistress.
Going Under is compared to secretary, but it is not nearly as compelling: it is slow, the character development moderate, the tension weak. It compares well to low-budget sex-themed independent movies except for a few notable exceptions such as ShortBus, Secretary or even the comparatively low budget also kinky Preaching to the Perverted. The quality of actor willing to play naked, the quality of writer willing to address the erotic, the availability of money all limit the final product usually disappointingly.
Going is not so bad as to be unwatchable and the story has some fairly interesting developments, even if taken slowly. The story centers around the evolution of a relationship between a kinky submissive therapist named Peter (Roger Rees) and a professional dominatrix named Susanne (Geno Lechner). The situation is complicated because Susanne is quitting her madame and Peter is married.
Peter’s wife is apparently unperturbed by Peter’s needs or by Susanne and Peter’s budding “out of the office” relationship, but Susanne’s girlfriend is not so amused.
Then, suddenly, nothing really changed; roll credits.
Roger Rees is frequently naked in the movie occasionally pretending to masturbate and there are plenty of mild fetish flavored BD/SM scenes, though nothing particularly erotic or explicit. The costuming is pretty good: stylish though more restrained than Preaching to the Perverted.