Freewheeling (2000)

A woman seduces a man by undressing and dancing sensuously. While there isn't any actual nudity and they are interrupted before having sex, she is in her lingerie for most of the scene and shows a lot of skin (cleavage, legs) while making explicit sexual remarks. The scene is comedic in tone.

A man fantasizes about a younger woman, imagining themselves together in his car. They start kissing but the car is too small and uncomfortable, the woman bangs her head and the fantasy stops. The scene is played for laughs.