The best-ever New Year’s Eve movie is a dark comedy, but director/writer Billy Wilder knew exactly when to lighten it up, even during the attempted-suicide scene.
Jack Lemmon plays a bachelor with a dismal office job who curries the favor of his bosses by lending his apartment to them so they can be entertained by their girlfriends there. One of the girlfriends is Shirley MacClaine, who flips out when Fred MacMurray, the company’s big chief, tells her he has no intention of ditching his wife to be with her full-time.
Wilder made The Apartment, which you can watch on YouTube, a year or so after another of his classics, Some Like It Hot. I’d argue that his best movie ever is Ace In the Hole, definitely not a comedy.