What a rating!(at my time of writing) "Tendrement Vache" is country comedy ,which tends to show the peasants as morons,naive persons...Jean Lefèvre's part could have been played by Bourvil or Fernandel a quarter of century before...Needless to say ,this portrayal has nothing to do with a French farmer from the late seventies!
The plot:Henri Duchemin has just lost his good wife,Mary,and he is inconsolable ;after watching a TV broadcast about reincarnation,he does believe that the dead woman is reincarnated as a cow.So he treats the animal like his wife (no zoophilia though),eating with her and kissing her good night.His niece and her nasty self-interested husband are very cross because the farmer's inheritance might pass to the new "wife" .
The gags are repetitive and the interventions of the doctor and of the vicar are not fully exploited;neither is the rivalry between the hubby and the bull .
The movie never broaches the fantasy genre ,except for the last scene.
Serge Pénard is Emile Couzinet's psychic son.You do not know Couzinet?Well,you should.....