From NetFlix:
While an elite pair of New York City cops (Dwayne “The Rock” Johnson and Samuel L. Jackson) nabs headlines for their amazing heroics, fellow boys in blue Allen (Will Ferrell) and Terry (Mark Wahlberg) toil in obscurity as lowly desk jockeys, until a big break finally gives them a chance to tackle real police work. Rob Riggle, Eva Mendes, Michael Keaton and Steve Coogan co-star in this action-packed comedy directed by Adam McKay.
Even NetFlix suggests on their page for this film that the R13 rating is really iffy for 13 year olds. Much of the script is just plain sophomoric or embarrassingly coarse. That being said, through much of the film I just laughed my head off. Clever sight gags always work for me. But more than that, it is the inane and unexpected dialog written for Ferrell and Wahlberg that was at times really very funny. Wahlberg is more or less the straight man to Ferrell’s off the wall speeches. Could any other actor have substituted for Ferrell (after all, it’s the script that counts) or does he have some special comic talent ?
There is a serious subtext running throughout. Using satire, the film is poking fun at the current corrupt financial culture of the United States. Names like AIG and Goldman Sachs keep popping up. Pay attention to the final credits which present an animated lecture showing just how much the financial CEOs profited from the losses of the “little people” (that’s most of us, folks!).