Dupieux connects to his underlying influence Bunuel through Dali. We find here of course the classic figure of the dream within the dream within the dream etc., as in the excellent 'Reality' by the same Dupieux.
Everything, like the best Bunuel, remains light and playful, thanks to the actors (extraordinary Romain Duris in particular) and the dialogues. A Dali's line in the film: "Painting represents an infinitesimally small part of Dali's personality. I consider that I make paintings that are quite mediocre, but which still allow me to express a little piece of Dali." Dupieux would perhaps say the same thing about his cinema...
Beyond the lightness and the play on dreams, we can find a vision fascinated by the madness of the artist's life, that of Dali here, and its obsession with keeping the pot boiling, constructing each moment of life like a monumental drama. Another line of dialogue: Judith: "Do you have a minute to talk? I'm not disturbing you too much?" Dali: "So, you know, artists of my stature are always absolutely disturbed by completely 'normals' people."