Dai accepted the job of filming Twenty Something Taipei because he was interested in seeing how people from Hong Kong approach movie making. "Their style is totally different from ours. We treat a movie as belonging to the director, but they treat it as belonging to the audience. They are always thinking about how to address the audience."
戴立忍表示，當年接拍《台北晚九朝五》，就是想看香港人怎麼操作電影，「他們的思考跟我們不一樣，我們把電影當成導演個人的作品，他們卻當成大眾化商品，永遠考量要怎麼面對觀眾。」