Director Pierre Salvadori has made a confection that goes down easy, though maybe too fluffy for its own good with some cynicism into the haute couture. The animated opening credit sequence suggests the kind of contrived fun on board.
This comedy of money, romance, and misunderstanding rambles around the Riviera like Tautou's emaciated Irene who happens to be a gold digger. Wealthy older men are generally her prey as she often enjoys the finest in fashion, jewelry, and beverages in the snazziest hotels.
The youthful looking Elmaleh has comedic presence as Jean, see initially at a lush resort sharply dressed while toiling as a bartender or waiter when not dog-walking for the rich.
So, the wistful guy in the tuxedo could be the next chance to reign in expense for Irene. Jean treats her to dinner with his extremely limited financial means.
Priceless finds its teasing way, almost as a homage to classics like Breakfast At Tiffany's and The Lady Eve. The most enjoyment of the film make come from how Irene brings out the more frisky side in Jean. Besides being in and out of bed with her, the flippant, twisty tale has him retained by a sophisticated, aging rich gal, nicely done by Marie-Christine Adam.
Though the film doesn't aim very high and could have been more refined, like the aforementioned Valet, the gamine and the goof do more with the situations than the dialogue to make it more pleasant than musty.