Leslie Fiedler would have a field day here, especially in the earlier scenes in the bar (when they are playing that love song, right before Steve's mother drags him out). But again, I do not think that there is any homoerotic, homosexual, whatever, tension going on, or at least there does not have to be. If one wanted to watch the movie with these things in mind, it would be feasible, but it is not a definite conclusion that must be drawn from these men's interactions. They can just be very good buddies.
In fact, it seems that all friendships are actually, deep down, they are sexual relationships. A "true" friendship seems not to be able to exist within these theories. People cannot, or do not, ever, (which is very general), look at each other as "regular" people without any sexual tension between them, be they two people of the same gender or of the opposite gender. In a case to case basis, when analyzing literature or real life, it may prove true that some friendships or "relationships" are sexual, but sometimes the sexual tension that is read into a relationship, especially when it is done so generally, that it is too deep down to really exist in any way that makes a difference.
I know that was a little off topic of the movie, I just kind of got a little side-tracked. The movie was very well done, and was able to elicit some really visceral emotions. The russian roulette scene (ironic, these guys are of russian extraction) was especially disturbing.