It does not focus on superficial political conditions in Taiwan, but delves into the inner human spirit, for which reason it has a more universal appeal.
《如夢之夢》牽涉到東方、西方；生與死；前世今生…… 等等議題，題材不再只是侷限於台灣表象的政治，而是更往內在心靈探索，也更具有普世性。