Fans of non-sequitur humor, hyperactive insanity, and the Adult Swim sketch-comedy series Tim and Eric Awesome Show, Great Job! will probably enjoy the full-length feature Tim & Eric's Billion Dollar Movie, because it's basically an hour-and-a-half-long episode of the series. Of course, the show is normally only 15 minutes per episode, so don't be surprised if your inner sense of manic, stoner humor feels particularly tapped out by the end of the film.
The premise for the surprisingly contiguous narrative that makes up the movie is that Tim (Tim Heidecker) and Eric (Eric Wareheim) have, coincidentally, been handed the funds to turn their TV program into a full-length feature film. Of course, they squander their billion-dollar budget on Hollywood makeovers, a pay-for-service spiritual guru (Zach Galifianakis), and a Johnny Depp impersonator who wears a suit made out of real diamonds. The executive in charge of their movie (Robert Loggia), now out a billion in cash, vows to murder Tim and Eric and devour their hearts if he isn't repaid, so after the two go on an all-night bender that includes severed limbs, cocaine-dusted strippers, and a rubbery prosthetic penis, they come up with a plan to pay back the billion dollars and hopefully save their hides: take over management of a failing mall owned by an aggressive Top Gun fan (Will Ferrell), who promises that exact sum in exchange for saving the postapocalyptic hovel from implosion.
While the movie isn't exactly presented in sketch format, it might as well be, since the story jumps from one manic sequence to the next with the same intentional wanton disregard for context or sanity as the TV show. Between the introduction by Chef Goldblum (Jeff Goldblum) and the inspirational theme song "Two Horses" sung by Aimee Mann, Heidecker and Wareheim use their R rating and 90-minute runtime to full effect. Casual fans of comedy might get a little overstimulated, but Tim and Eric fans can rest assured that the schizophrenic vibe of the series is there in spades -- and then some.