In a single narrative time, intending by way of voyeurism, the film allows viewers to discover what happens when two men spend one night contemplating whether to break up or continue their relationship.

According to the Philippine Entertainment Portal, Daybreak is not a typical gay-love story because of the complicated situation conveyed by the movie and the extremely difficult roles played by Coco Martin and Paolo Rivero.

The movie also gives extraordinary wit and intelligent meaning to homosexuality and failed relationships supported by a beautiful screenplay by Gohetia and script by Alix and Ferrer.

The movie opens with William (Paolo Rivero), a doctor, driving up to Tagaytay to meet his secret lover JP (Coco Martin), a handsome young fellow in his mid-twenties.

Although it was not specifically reiterated in the movie, listening to their dialogue, one will learn that the two men obviously met during one of William and his wife's visits to Taal Volcano.

The movie ends as William is driving back to Manila again and JP, alone in the nocturnal Tagaytay rest house, is numbed to the truth that their relationship is doomed in just one night.