My friend watched this movie over 20 years ago (probably from the 1980s or 1990s, maybe European). It was a dark comedy with elements of absurdity. It may have been a European, independent, low-budget movie. It was somewhat reminiscent of the dark comedies of Bukowski, Jarmusch or Topor.
Two friends – one short and fat, calm physical worker. The second - tall, handsome, a lazy guitarist – a bit of an artist. The fat man really likes his friend and wants to give him a present – to steal an electric guitar from a store for him. During the ‘robbery’ (more of a stupid joke than a real theft), instead of a guitar, they accidentally steal a body wrapped in a sheet. At home, it turns out to be the corpse of a young, beautiful woman. The fat one starts to take care of her, treat her as if she were alive, and falls in love with her.
In the end, they decide to get rid of the body – they throw it into the sea.When they turn around, the woman comes to life and swims away like a mermaid.