I've seen a number of times and always end up with a different take. I haven't seen it in a couple of years, but my last observation was how no one in the movie was who they seemed to be. The Dude wasn't the Big Lebowski, the Big Lebowski wasn't rich, his wife was. John Goodman wasn't really Jewish, etc.
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"All my years in p*rn didn't quite prepare me for childbirth. I mistakenly thought all the stretching I did would make this easier."