The record was the first since Blue Moves (1976) to feature lyrics written by Bernie Taupin (who contributed to three songs), while John also continued to experiment with other lyricists, including Gary Osborne and Tom Robinson.

[7] On A Single Man (1978), John would collaborate with lyricist Gary Osborne for the first time, while Taupin co-wrote Alice Cooper's 1978 album From the Inside.

[1] Technical problems marred the sessions in Nice; in Elton: The Biography by David Buckley, co-producer Clive Franks recalls an incident in which a mixing console ignited on fire.

Judy Parkinson, author of Elton: Made in England, describes the album as having a "contemporary electronic sound" due to its use of synthesizers and electric piano.

[24] The song was written with Osborne, who has described its lyrics as portraying "a girl who was beautiful but didn't realise her own worth, a woman who would sleep around because of her low self-esteem.

[22] Rosenthal describes "Sartorial Eloquence", the first of two John–Robinson songs on the album,[1] as an "expression of homosexual longing" with the "object of affection" being a "stylishly dressed, emotionally unrevealing man, who prefers to leave an intense affair for other pleasures down the road.

"[22] The song begins with a spare arrangement consisting solely of John's voice and piano, before "grow[ing] in volume and despondency" with the introduction of additional musicians and vocalists, climaxing with a chorus of "don't you wanna play this game no more?

[14] Its title refers to the duo's unique tendency to write in different locations, rather than collaborating together, and asserts that despite their break, their relationship remained strong, with Buckley stating the song's main theme is that "the distance that separated them was a physical, not emotional one.

"[26] Rosenthal notes that the lyrics "itemize the reasons Elton himself had grown fond of the drug", while also calling the track "an exercise in irony" due to music which she likens to "a jolly nursery rhyme, complete with happy piano chords just right for frolicking children.

[1] Rosenthal notes its lyrics as conflicting with John's "religious skepticism", while also opining that the song "sounds not only right for church, but as if it had already been played to death for decades.

"[25] Rosenthal believes that "Never Gonna Fall in Love Again", the album's second co-write with Robinson, starts off describing "someone half-seriously lamenting an overabundance of casual infatuation with members of the opposite sex.

"[22] However, she notes a "clever twist" within the second verse, which "uncovers the sexual orientation of the protagonist's infatuations" with the line "'Cause everywhere there's lots of foxes / and every cat I meet's a Tom".

[22] She likens the track to John's earlier single "Philadelphia Freedom" (1975), as they both "combine the lilt of soul with the infectious beat of a disco number and the immediacy of rock.

[28] "Sartorial Eloquence" was chosen as the album's second single and was released in August 1980; it was given the subtitle of "Don't Ya Wanna Play This Game No More?"

[31] "Dear God" was released as the album's third and final single (in two versions, a standard pressing with one B-side and a "deluxe" edition with two more) in the UK that November and failed to chart.

Writing for Smash Hits, Ian Cranna gave the album a 7 out of 10 rating and declared it John's best since Goodbye Yellow Brick Road (1973).

He praised "Little Jeannie" as a "sweet midtempo ballad" sharing similarities with Goodbye Yellow Brick Road, and declared "Chasing the Crown" and "Two Rooms at the End of the World" to be "the neatest, most cogent rockers that Taupin and John have done in a long time.

In a retrospective review for AllMusic, Lindsay Planer felt the album exhibits a "scattered nature", criticizing the John–Taupin tracks for containing what he feels is a "nauseating disco vibe" similar to that of Victim of Love while praising the John-Osborne collaborations as well as "Sartorial Eloquence".

[35] Buckley writes that due to the number of co-writers present, 21 at 33 "lack[s] the sort of thematic unity of style and content that ma[kes] the best Elton John albums click.

"[24] Much like Tucker, he praises the album's first half, feeling it contains "some of the strongest material Elton had made for years", while its second side "failed to sparkle".

[40] Olsson and Murray rejoined John's touring band at this time, which also contained James Newton Howard on keyboards and Zito and Tim Renwick on guitar.

[42] Parkinson notes that John's costumes of the time took inspiration from the Village People, with his outfits including a "sequinned cowboy", "musical chauffeur" and, in a publicity photo, a "butch New York cop.