Eric Wareheim, left, and Ray Wise in "Tim & Eric's Billion… (Magnolia Pictures )
If it's a Funny or Die movie, where's the "die" button? Because watching "Tim & Eric's Billion Dollar Movie," which arrives under the production banner of the popular comedy video website, makes you want to exercise the freedom to click that reject (eject?) button and consign the movie forever to the Funny or Die crypt, right next to "Pandas Teach You How to Dougie" and "Whoopi Farts on 'The View.'"
Cult comedy team Tim Heidecker and Eric Wareheim take the mechanics of the Funny or Die website and stretch it past the breaking point with their movie, which revolves around an astronomically budgeted flick, a love story starring Johnny Depp (or would have, if the Hollywood producers Heidecker and Wareheim play had bothered to contact him) that, because of cost overruns, wound up with only three minutes of usable footage.
There are at least three minutes of decent footage in "Billion Dollar Movie" thanks to John C. Reilly's demented man-child Taquito, who lives somewhere in the bowels of the decrepit shopping mall Tim and Eric attempt to rehabilitate to pay back the $1 billion they squandered on their film.
Among the squatters and wolves occupying this "Dawn of the Dead"-like consumerist environment, we're treated to cameos from Will Ferrell and Will Forte. Plot is irrelevant. Wareheim and Heidecker aim to demolish the way movies present the notions of heroism and friendship.
Fans of the duo's bizarro sketch show "Tim and Eric Awesome Show, Great Job!" might find their first feature enjoyably boundary-pushing, while unsuspecting viewers can only hope to exorcise the memory of the scene that toggles between Heidecker's uncomfortably long sex romp and Wareheim's wallowing in what one character describes as "brown foaminess."
If you don't ask, we won't tell.