When I was young my ATF movie with a working woman was Risky Business. I had a huge crush on Rebecca De Mornay & the sex scene was smoking hot.

Henry Winkler, Michael Keaton and Shelley Long turn a morgue into a brothel.  
Came out a year before Risky Business. I guess "regular guy turns pimp and falls in love" was a popular theme in the early 80s.

Never On Sunday with Melina Mercouri might be my favorite. Some honorable mentions: House of Tolerance, Base-moi, Shakedown, and Salome's Last Dance

Deep anal abyss 2

a comic vampire/hooker movie of the '90s, starring Dennis Miller. It's funny but I like it mainly because one of the minor female roles was played by a girl who became one hell of a hooker who I boned several times.

Too bad it wasn't Erika Eleniak that was double dipping.... or Angie for that matter!!!

Reminded me of this

All right, pussy, pussy, pussy! Come on in pussy lovers! Here at the Titty Twister we're slashing pussy in half! Give us an offer on our vast selection of pussy, this is a pussy blow out! All right, we got white pussy, black pussy, Spanish pussy, yellow pussy, we got hot pussy, cold pussy, we got wet pussy, we got smelly pussy, we got hairy pussy, bloody pussy, we got snappin' pussy, we got silk pussy, velvet pussy, Naugahyde pussy, we even got horse pussy, dog pussy, chicken pussy! Come on, you want pussy, come on in, pussy lovers! If we don't got it, you don't want it! Come on in, pussy lovers!

1980, written and directed by Brian De Palma.

If you can get pussy cheaper....FUCK IT!

It was like the Titty Twister without vampires. Although those Ticas sure could suck!

Good Luck To You Leo Grande

Which  character  and  said  performance
in  a  noteworthy  Film,  Television  Show
or  Porno  most  accurately  delineates
reality  in  this  "P4P"  arena?

Its not there any longer?  

but as a regular hotel. No more hookers. No more "Walk of Shame." Sad. The Sportsman's Lodge in San Jose is still open.
The Cocal in Jaco is also still open as far as I know. I was last there in 2023.

Ive been to the sportsman as well.  

Side note..
I was in Nica a few weeks ago on a surf trip. Had been here a few times before but always with a large group.  

Young and Beautiful (French film) - young girl goes into sex work and has a guy have a heart attack while she is fucking him, causing all kinds of trouble

A famous NY gal had a regular who had some sort of serious incident during a session. She did the right thing, called an ambulance and stayed with him. Some time later she introduced him to me at a M&G as "Stroke Guy." He seemed fine and laughed about it.

but Luis Bunuel's Belle du Jour with Catherine Deneuve is perhaps the most interesting.

My favorites are: