I think it is far from underrated and in fact quite overrated. Do you mean "overlooked"? It has an 81 percent rating at Rotten Tomatoes, including the following raves from top critics:
Mick LaSalle, SF Chronicle: "A smart, arch and rather cold-blooded comedy."
Rex Reed, NY Observer: "What a fresh and interesting take on the drama that lurks beneath the numbing façade of empty small-town American life."
Roger Ebert: "Aniston has at last decisively broken with her Friends image in an independent film of satiric fire and emotional turmoil."
Andrew Sarris, NY Observer: "Working with emotionally dangerous material, Mr. Arteta sails through without undue malice, reminding me of the late, great Rainer Werner Fassbinder."
Kevin Thomas, L.A. Times: "One of the year's best films."
J. Hoberman, Village Voice: "A droll, well-acted, character-driven comedy with unexpected deposits of feeling."
Hoberman's review was especially shocking as he (and the Voice generally) generally hates almost everything.
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My top 250: http://www.flickchart.com/Charts.aspx?user=SlackerInc&perpage=250
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