Give My Regards To Broad Street is a journey into the many layers of Paul's psyche, personality and the way he processes traumatic events (yes, he needed therapy, but I think that it was some kind of therapy for him). It explores many what-if scenarios built on events and people of his life. The main theme is his grief for John and the business troubles of the breakup. The leading story plot is basically a scenario in which Paul manages to prevent all bad events from happening, which kind of represents denial, Paul's main coping mechanism, and the good ending his positivity, which is sometimes forced. All the secondary dreams represent real events and the emotional impact they had on him. It's really an escape from reality in this sense. Mr Rath clearly represents Allen Klein, Harry is John and Sandra could be both Cynthia and a part of Paul he couldn't feature heterosexually on screen.