After a tabloid publishes a photo of a corporate titan (Daniel Auteuil) with his supermodel mistress (Alice Taglioni), his attorney tries to spin the situation by locating the homely parking valet (Gad Elmaleh) who happened into the frame and paying him to pose as the model’s lover. Writer-director Francis Veber (The Dinner Game) has been compared to everyone from Moliere to Blake Edwards, but this sublime French farce reminded me most of Billy Wilder (whose last feature, Buddy Buddy, was adapted from a Veber play). As in Wilder’s signature comedies, a hard shell of cynicism cracks with the swelling of a sincere and respectful friendship—in this case, between the valet and the model as they compare notes on their unhappy love lives and the value of physical beauty. In French with subtitles. PG-13, 85 min.