Tim (Tim Heidecker) and Eric (Eric Wareheim) get a billion dollars to make a movie that they then blow on new outfits, prosthetic teeth, orange spray tans and a mystical guru (Zach Galifianakis). Then they make a three-minute movie starring a Johnny Depp impersonator. Having angered their mob-like, murderous investors, they respond to a TV commercial starring a Top Gun-obsessed mall owner (Will Ferrell) who announces the opportunity of a lifetime: skip town, take over his dying shopping mall, fix it up and earn back that billion dollars. They gallop to that mall on foot while Aimee Mann sings a song about horses.
The nearly destroyed, Mad Max-ready mall in question features a used toilet paper store, abandoned spaces, rotten food that's been left out for years, open fires, hobos, an angry sword store owner (Will Forte), a New Age healing spa where children defecate on you, a killer wolf rampaging around the pizza court and a sickly mucus-producing "boy" named Taquito (John C. Reilly, whose instructions from directors Heidecker and Wareheim must have been, "Go watch The Garbage Pail Kids Movie and be like them") who lives inside the walls.
Tim and Eric move in, force out the homeless people, steal away the toilet paper guy's son and wait for their billion dollars to show up. And if you've ever watched Heidecker and Wareheim's live-action show on Cartoon Network, Tim and Eric Awesome Show Great Job! then you understand the reason why all of this is happening: there is no reason.
Heidecker and Wareheim's brand of comedy is about living squarely in the center of confusion and enjoying yourself there. It's the visual and intellectual by-product of terrible VHS corporate training tapes, regionally produced TV commercials and a love of explosive diarrhea. And in making this movie they've not retreated an inch from that sensibility. There are no concessions to easily offended tastes and nothing is truncated for the sake of expanding their audience. They have no fear, no intention to dilute their approach and no sense of restraint when it comes to their fondness for looped, stuttering screeches, nonstop non-sequiturs, the ugliness of human flesh, amateur actors and exploding children. They do nothing halfway. Their "Everything Is Terrible" approach to life is just what their fans want. Their fans also know that sitting in the back row of the theater is the best vantage point for counting the walk-outs that will take place after the lights go down.
So if you already know you're not one of those fans, then stay home. If you simply think you won't like it then you won't. The rest of you are in for the weirdest, boldest comedy of 2012. Great job!