The great writing team of Billy Wilder and Brackett have their brilliant mischievous fingerprints all over this one as Lubitsch pushes the envelope in his patented sensual/sexual/vulgar ways as best he can at the height of the code. Franky, I am surprised with what he gets away with here.
Colbert, Cooper and Niven all at their best.
Have fun. It's a blast.
I would give this an 8 if not for some scenes that I put a bar below the top-level comedies.