The theme sometimes is inconsequential as long as it is understandable and makes sense.
But comparisons then; perhaps the use of the theme as a backdrop to
Trading Places (gotta love the stock exchange sequence, if you can follow it!), or
The Hudsucker Proxy being (somewhat!) about business - both off the top of my head. There's a fair few TV series and films that rely more on corporations/businesses/money to do plots.
Spice & Wolf tends to put it more to the forefront - except perhaps
Trading Places, meaning the wordplay and conversations tend to be full of it but since it is pretty simple it acts as much as two people discussing any narrow theme. The comparison perhaps then could be widened to any source which took a specific thing and ran with it but also used it in the plots which make sense (ie; you'd not have a fashion designer just designing clothes to battle aliens...but would have them design clothes well to get ahead in life, etc.).
Not easy to find in Anime as much - generally it tends to action or comedy, meaning if it isn't talking about guns then it'd not fit my "narrow theme" definition, so I'll give you that!
However, one thing that reviewers tend to also abhor is unoriginality! (Don't you ever think "Oh no, it's clichéd and repetitive? urg!"?). It's ironic any reviewer complaining they don't have something to compare it to given that angle!
