1. Seth Rogen is hit-or-miss - I think Seth can be one of the funniest guys around, but they need to stop pairing him with hot girls. There is no way in America he would get Katherine Heigl, Anna Faris, Elizabeth Banks or the hot high school girl he dates in Pineapple Express. The joke is over. I think he is funniest in supporting roles i.e Superbad or Freeks and Geeks, but in Observe and Report he as well.
2. The main character is a lonely, bipolar loser with a drunk mom and an unattainable dream - Doesn't sound very funny or even appropriate to laugh at, but somehow the film makes it o.k to laugh. We root for him even though he is incredibly annoying and pretty much delusional. The film continuously breaks comedic barriers to the point where I really kept thinking "Did they really just do that?!".
3. "The Scene" - There was a lot of talk about "the scene" and by that I mean the supposed rape scene that has feminists in an uproar. But in actuality it's not a rape scene at all - it's just a drunk (and drugged by her own doing) girl (played with absolute hilarity by Anna Faris) who passes out during sex - as soon as Ronnie realizes she is passed out he stops! Again he is Bipolar, delusional and emotionally incapable of knowing he is taking advantage of a drunk girl. That's why it is so funny! Get a sense of humor people.
4. Anna Faris- Will someone please write this girl a tv sitcom? She is amazing. Her previous endeavors in comedy involve the incredibly ridiculous Scary Movie films and the dumb but entertaining House Bunny, but remember her on Friends? or more recently playing herself on Entourage? She was delightful. In Observe and Report she plays an unapologetic, self-absorbed bitch but instead of hating her (as I would in real life), she is amazingly entertaining.