I was blown away by the surprisingly low "6.7" current rating on IMDb. My theory: The easily offended were easily offended (perhaps the movie should have been called "Bad Words").
(Some of my favorite comedies: Dumb & Dumber, Super Troopers, and Tommy Boy).
Jason Bateman stared in, and directed, this "tightly" constructed DARK adult comedy. There was not a wasted second or single "slow" moment in the entire 89 minutes.
Everything was dead-on: The originality of the storyline, the casting, the acting, the timing, the tone, and THE KID!... I've never been a big fan of the "cute, heart-strings-pulling, kid" cliché, but you don't have to be to appreciate this kid - he takes NOTHING away from the dark humor, and only adds substantially to the film in every way. His authenticity and interaction with Bateman's character is as good as it gets (Roeper compared Bateman's spot-on apathy to Bill Murray's, and I couldn't agree more - you could just as easily picture Murray working his magic with the same degree of unflappability, esp. opposite such a contrastingly upbeat kid).
Bateman is an unassuming Rock Star that let's his talents do the talking, and I'm looking forward to the next film he directs and leads.