Dawm, i love Tina Fey
The reason this film works is not the plot or script, but rather the talents of the two funniest people in showbiz today: Steve Carell and Tina Fey. The two seem to have an exceptional comedic connection that brings out a timing that reminds of the best comedy teams of all time.
Sometimes what makes for the funniest comedy is putting "normal" people into exceptional situations and let them react. Here, Carell and Fey are just a typical suburban couple trying to re-ignite the luster of an all too comfortable marriage. The motivation comes when their friends (Mark Ruffalo and Kristen Wiig) announce they are splitting. This starts Carell and Fey off on a series of skits that would make Seinfeld proud.
The nightmare begins when the couple "steals" a reservation in a hot new restaurant and assume the identity of, what turns out to be a couple of low level thieves. The multitude of skits that follow include supporting work from dirty cops (Common and Jimmi Simpson), the real reservation holders (funny James Franco and Mila Kunis), a mob boss (Ray Liotta), a corrupt city official (William Fichtner) and a "security expert" in the eternally shirtless Mark Wahlberg.
The approach of the film reminds me of "After Hours", "Adventures in Babysitting" and "The Out of Towners". Some of the best comedy occurs when the main players aren't tossing out incessant one-liners. Think back to Cary Grant's screwball comedies. He was not a bumbling idiot or a stand-up comedian walking through life. His characters were reactionary to the odd-ball situations in which he was placed. That is the approach of Carell and Fey, and I hope they pursue future projects together.