The idiom nudge nudge wink wink is used to draw attention to an innuendo, which in this context is the possibility of a sexual favor.
Consider the staetement "It can do everything except give you a massage (hinting at the possibility that it could give you a sexual favor instead)". Based on this statement, is "It can do everything except give you a massage (nudge nudge wink wink)." a true statement? Yes/no/unknown