Count me as one of those perplexed by the negative reaction of so-called Tim and Eric fans. This movie is funny. Yeah it's stupid, gross and childish - but as in the rest of their work, there's some perceptive satire in here. B$M is a middle-finger salute to Hollywood and the mass media swamp we've been bathing in for the past 20 years. There's also a recurring indictment of corporate culture that bubbles throughout the entire film. Of course you don't need to know any of this to laugh out loud at the lunacy on display by these two weirdos. It always seems to me that T&E are at their best when they go into "full retard" mode but it's also hilarious to see them as dementedly sincere "managers" confronting a used-toilet paper salesman and the bizarre relationship entanglements between T&E and a middle-aged balloon seller and a 7 year old boy. This is seriously disturbing stuff. Maybe the only way to confront T&E's brand of horror-humor is to laugh hardily.
Now if you excuse me, I'm off to watch Top Gun from the top for the second time today. Sit back and enjoy the ride.