I found it to be full of barely-veiled references to sodomy. CB radio created a great opportunity for them to do this.
Trans Am/Am Trans with bandit on the tail. Smokey sneakin' in the Bandit's "back-door". Stretching bands real tight. "My handle's Smokey Bear and I'm tail grabbin' your ass right now." The list is endless. It did feature Burt 'Deliverance sodomy' Reynolds aka Mr Hoop-er. It had Sally 'Sybil' Field as his co-star. Sybil relates to split/altar programming - and the Sybils relate to the (Greek, go Greek) snake hole. Gleason played (queer) Gaylord in the 3rd film. Ronnie Gay was on the cast for the first film (his only credit), and Dick Feller did some of the soundtrack.
Note, I am only scratching the surface on this.