Saw this movie last weekend, and I thought it was hilarious. If you like Adam Sandler/Rob Schneider stuff, or Napolean Dynomite didn't annoy you too bad, you'll probably like it.
Jon Heder basically plays a very Napolean-in-a-few-years kinda character, poor kid's forever typecast now. But I thought he was funny, and his friendship with David Spade and Schneider is fun.
Jon Lovitz (who I didn't even realize was in it) was just classic though, really played a great character and worked off the other 3 goofs quite well. All in all, it's 98% irrelevant loser comedy, with a tiny sprinkling of moral thrown in for good measure.