The filmmaker discovers the identities of the entire ratings board and board of appeals. Almost everything the public is told about them is a blatant lie.
The filmmaker is able to find, with the help of a private investigator the names, addresses and pictures of everyone on the MPAA ratings board, discovering that what the director of the board tells the country about them is a lie. Only one of the nine people on the board have children between 4 and 16 like we've been told. He submits the movie, including the names and pictures of the ratings board.
He gets a call from the MPAA and the movie is rated, of course, NC-17 for "some sexual content". So, he sets up an appeal appointment. He requests several times to know who is on the appeal board, but is refused every time. On the date of his appointment, he goes in to appeal, and demands to know the identities of the people on the board. They refuse, once again, to tell him and he asks again, which gets him thrown out. However, what they don't know is... the fimmaker already knows who every last one of them is.
The screen then cuts to a slide show showing all the names and occupations of the board of appeals. All of them are high-up executives of many movie companies and companies that sell them.