This BluRay DVD is unrated, however the sexual and nude content is consistent with what would be expected in an R rated movie.

Five people are viewed from above, nude, in tubs of cloudy liquid lit from below. Their lower bodies are heavily blurred by this; their chests (including the breasts and nipples of two women) are clear.

Two characters meet in what's implied to be a strip joint; the strippers are unseen. There's a brief, somewhat out-of-focus view of a topless bartender, in the background of a shot, in the strip joint. In a subsequent shot, the topless bartender walks towards the camera with both breasts in full view. A married woman drunkenly flirts with a man other than her husband; as the man is a biological robot created by the woman (unknown by her, but known by him), who he calls one of his "mothers," there are Oedipal overtones. That same awareness, revealed in this movie, transforms a sexual relationship between the same two characters during the Battlestar Galactica series into incest (as far as the man is concerned).

Two characters have a conversation while walking through a unisex washroom. Both naked men and women are shown. A man's penis is clearly seen along with female breasts, and both male and female buttocks. Sexual activity isn't portrayed nor implied, but a male and female are seen grooming each other.

A married couple have sex in the missionary position; genitals aren't seen, while breasts and buttocks are mostly hidden by cropping and a strategically-placed foreground object.

An unmarried couple are implied to be having sex, off-camera, via somewhat comic moaning; ribald (but non-profane) punning by two characters in an adjoining room accompanies this.

A character who has fabricated evidence of another character's real crime, so that he might be called to account for it, is using a water closet in a unisex rest room; the criminal yanks open the stall's door to have a conversation with her, but no nudity is seen.

An older man invites a younger woman to remove her wet clothes in a leering fashion; she contemptuously ignores him.

An older man enters a bed on two different occasions with a younger woman dressed in lingerie (a body suit and a bra-and-panties combination, both opaque and black like swimwear); a sexual relationship is implied.

A massive nuclear attack on twelve densely inhabited planets is shown in panoramic views of cities being destroyed; a vast military spaceship yard is shown in flames. A character is shown in closeup as her car is overrun by a nuclear blast; she later climbs out of it, shaken but unharmed. Characters in a bar and in a house are shown, very briefly, in the teeth of the nuclear blast wave; there is no gore. Charred human skeletons are shown. Parts of human corpses protrude from ruins. Corpses are shown being brought to a remote location by trucks and bulldozers, and then cremated. A character recovers from serious injuries inflicted by a nuclear strike; she has a bloody cut on her head, her face is swollen, and it is clear that she is in great pain. Various biological robots (Cylons), who appear identical to humans, are shot by humans. Others are executed by humans by ejecting them into the cold vacuum of space without spacesuits while alive and un-anesthetized (called "airlocking"). These Cylons all actively seek the destruction of the entire human race (which is the "Plan" of the movie's title), and both this fact and the machine-human distinction are emphasized. The Cylon deaths, moreover, are not permanent, as they are resurrected in identical bodies shortly thereafter. Another Cylon commits suicide by airlocking himself, as an alternative to following his programming by killing his family and other humans. A Cylon, on orders from a Cylon superior, deliberately airlocks herself to accomplish specific military objectives. Still another Cylon shoots a human in the chest at close range. The same Cylon is subsequently shot by a human, in the chest, at close range. An adult Cylon coldly stabs a human child to death because he is threatened by their growing friendship; he then coldly shoves the boy's corpse off the bed on which they are sitting (platonically). A Cylon blows himself up with a suicidal bomb belt, in order to kill a warship's human commanding officers. He fails, and no gore is shown. A Cylon attacks a human, pinning her against a wall with a hand to her throat. A human heroically throws herself across a Metallic Cylon to absorb his gunshots so that her comrades can complete a military mission; holes appear in her back, and blood spurts out. A human is strafed by a robot fighter, and falls down dead. Humans destroy clearly mechanical robots with gunshots and explosives. The biological innards of a destroyed robot fighter are briefly shown. Humans organize and operate a successful guerrilla resistance movement that fights against the robots. Mechanical robots systematically shoot and kill wounded motorists stalled on a freeway after the nuclear attack. In a case of mistaken identity, two human groups briefly engage in a gun battle against each other; no one is injured, and the mistake is rectified.

Repeated use of the word "frack" to substitute for another, obscene English word starting with "f," in a tradition going back to the original 1970's Battlestar Galactica series. Periodic mild profanities.

Two characters in a strip bar drink; one is drunk. One character smokes a cigar. One character drinks hard liquor from a bottle in bed to distract himself from his troubles; his lover takes the bottle away from him. The latter character, in some scenes, conveys inebriation through slurred speech and somewhat uncontrolled body movements.