This is a Man's Best/Avi Production film from 2002, related to Robert Boggs' 2 cinema movies from that same year, Cinema... That's Live and Projection très privée. There is just one female in this film, Sandy, thus making it in effect mostly a gay film. Very interestingly, the men have anal sex only when the female is gone.
The porn film being screened in the theater through most of scene 1 is a bi film starring Lucky Smile and Pavel Vichera with a female (Lucky fucks both, as usual). Probably AVI Production from the previous year (2001).