One thing that other researchers have noted about Eternal Sunshine of the Spotless Mind is the centrality of Montauk in the storyline. Most people will have no idea why this is significant. As someone whose spent more time than I probably should trying to parse the Montauk "mystery," I can say that the setting is indeed significant to the film.
The 40 Year-Old Virgin deals with Andy Stitzer, a sad sack stock room employee for a big box electronics store called Smart Tech. After his friends- Jay, Dave and Cal- discover Andy is a virgin during a poker game, they take it upon themselves to get him deflowered.