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Everyone is saying sex scenes aren’t needed. I present my evidence that sex scenes are needed: Office Space
The sex scene shows that Peter is paranoid and deeply uncomfortable with the fact that his girlfriend, Joanna had sex with his boss. A fact that Peter heard as a rumour from a horny co-worker. Lumbergh would never talk about their sex life at work as that would inappropriate as a manager.
The scene also shows how Peter see Lumbergh as a person. It also sets up for the conflict between Peter and Joanna as Peter acts on his nightmare like a child.
Granted the scene is extremely soft core and played for laughs. However, I think the movie would be a little weaker if Peter had gone to to the office the next day and told everyone about the nightmare without showing it. Yes, you could cut out the scene as the party scene sets everything up for the future conflict. The sex scene shows how deeply uncomfortable Peter is with the situation. It’s truly a scene that does “Show, Don’t Tell”.