I like this movie, but don't listen to the commentary.
Or don't say I didn't warn you. It's Gervais and the director, David K. First of all, it's two people "talking" during a movie. Not "discussing" the movie. Well, they do, but it's few and far between. And Gervais? You would wonder if he even KNEW what the movie was about. He keeps asking questions, like, "is Greg (Kinnear) a ghost there?" "What is that light that is going on?" (when Kinnear is finally moving to the next level) David even makes the comments a time or two to Gervais that he should have read his script. It kind of makes me wonder if Gervais even knew the plot of the scene when he was giving his lines.
Still, I liked this movie a lot. But the commentary kind of puts it in a bad light.