Good point about the title...

This is from a review at http://everyonequestion.com/tim-and-eric-billion-dollar-movie-review

“Tim and Eric’s Billion Dollar Movie” is actually a pretty complex title. This movie is not claiming to have a one billion dollar budget. The billion dollar movie that the title is referring to is a fictional filmed called “Diamond Jim.” The characters of Tim and Eric were hired to produce it and splurged the money on spiritual coaches and diamonds. The Schlaaang Corporation funded the film and now they want their investment returned. Tim and Eric decide to take a different path from filmmaking and revitalize a dying mall to raise the money. So “Tim and Eric’s Billion Dollar Movie” is not the actual billion dollar movie and the actual movie isn’t actually about making a billion dollar movie but raising a billion dollars to pay off a debt made by them making a billion dollar movie."