The challenges she faces are different. Her career and interpersonal relationships are different; in fact, unlike What Women Want’s Nick, she has a supportive group of friends (even if she sometimes neglects them). She’s not a straight villain at the beginning like Nick, who Shankman describes as “the hero and the villain,” but she is inept often. What Men Want also spends more time showing Ali fixing relationships in her career and friendships outside of her romantic relationship. Plus, Ali has a gay assistant with his own sublot, unlike Nick. Ergo, it’s a reimagining, not a remake.
Article source: https://www.cinemablend.com/news/2466846/what-men-want-director-declares-the-movie-is-not-actually-a-remake