I can't help but guess your thoughts were prompted by the virtual assault of the film on cable this weekend.
When the movie came out, I was pretty taken with it. Of course, I was 14, it was a broad comedy and had a beautiful blonde walking around in skimpy attire for a good chunk of time.
I agree 100% on the idea of Howard's film being the pinnacle of Man/Mermaid films. Looking at it now though, SPLASH doesn't quite do for me what it used to. It's sincerity and earnest charm are still potent, but it feels a little too feel-good-film-formula for my jaded older mind. Compared to something like E.T., which(blasphemy of blasphemies!) I can't stand anymore, SPLASH I can watch again every so often.
It's always interesting to contrast Hanks most recent work with his very first films like this, VOLUNTEERS and the almost unwatchably inane THE MAN WITH ONE RED SHOE.
Nice to see others remember Glynis Johns, too.
SPLASH does, however, hold a particular spot in my 80s nostalgia as being the first laser disc my friend's folks got for their brand spanky new over-priced player. "Hey what a great film so far...Ooop!...time to flip sides!"
And like with any newly acquired vid technology, their young and limited library of titles meant the film got some heavy-ass rotation. I can still recite practically the whole film on cue.
I think it would be fun to just once do the inverse of that, where a man somehow becomes a merman, and goes into the sea to find his love. What do you think?
For an interesting and macabre take on that, there's always DAGON!