Mercy (2000)

near the beginning of the movie, a brunette deceased woman is shown full frontal and via reflection of a wall mirror. fast pans of the woman's body shows markings on her torso and also shows briefly her pubic hair. this scene is perhaps more gore related then sexual nudity.

two women make out and one of them wants to have sex but the other declines.

one scene involving Peta Wilson's character who wears a black wig, a see through latex dress and high heels. she poses through a plexiglass window while Ellen Barkin's Detective character watches her dance through binoculars. Peta Wilson's nipples are shown through the see through dress. just moments before Peta Wilson's character is shot with a red paintball simulating blood, Peta Wilson's character pulls the dress up from her thighs and over her breasts, exposing her visible labia, buttocks and both nipples while she dances on the window ledge. after she is shot with the red paint, she is shown bent over picking up a towel with her breasts hanging down and labia completely visible.