The theme is in hiding, but it’s easily found --- if one knows to look for it. Drink in a Dixie cup?
MAGI Soaking and relaxed
INATUB [Tuesday morning quarterbacking: “…three men ____”] Hot times in the cite
ETE [at least BESO was clued in English]
Three grins = Excellent: Loved it; Two grins = Good: Enjoyed it; One grin = Satisfactory: A bit bland for my taste; One teardrop = Unsatisfying: No fun