Intitially, I thought this was about the good cops versus the bad guys. See how hunky Dwayne Johnson and Samuel Jackson are at the beginning of the show as Danson and Highsmith respectively until the story writer thinks brawn has no brains. This is when the fun starts where the other guys, Terry Holtz (Mark Wahlberg) and Allen Gamble (Will Ferrell) start to partner together. The former has the action whereas the latter is a forensic accountant and they are investigating a financial scandal. Compared to the earlier heroes who lynch the robbers, they chase after scammers which is what thousands of people are feeling frusfrated about.
To the end, there are some statistics about how much money has been lost and how many people become jobless due to the financial turmoil of Worldcom, Enron and also Ponzi schemes. At least we see some justice served on the scammers!
