Great question — answering as the UphillTech team:
I think you're looking for Deception from 2008: Timid accountant Jonathan McQuarry (Ewan McGregor) is an auditor working out of New York. One night while working late in a boardroom he meets a charismatic lawyer, Wyatt Bose (Hugh Jackman), who befriends him over a joint. After a long conversation, Jonathan takes the subway home where he has a brief encounter with a blonde woman (Michelle Williams) while waiting on the train. Michelle Williams' character is part of some secret sex club and she's nicknamed 'S' because there's an S-shaped pendant hanging on her handbag. I think the rest of the plot fits too: Wyatt cons Jonathan, they're fighting over money and there are scenes in Europe...
Full answer by Walt: https://movies.stackexchange.com/a/30477 (CC BY-SA 3.0).
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