Mibôjin sentô 3: Nozoichatta (2001)

Riko inherited "Sakura-yu," a public bathhouse run by her late husband's family, after he died of a heart attack during sex. However, the business was saddled with massive debt, and the few remaining regulars were exasperated by the lewd behavior of Kentaro, a law school hopeful who manned the front desk. A welcome party for Riko was held in Kentaro's room, attended by regular customer Soda, Miho (an escort), and Shiori (an office worker); Kentaro fell for Riko at first sight. One day, a man named Origuchi—the spitting image of her late husband—showed up at the bathhouse. A salesman of adult toys, he boasted of a massive member that dwarfed even a vibrator. Origuchi asked the widowed Riko out on a date.