Jeremy Wilson’s review published on Letterboxd :
I've never really watched more than a smattering of the duo's Adult Swim show and was totally willing to give it a chance. In fact, while I didn't think it was particularly good, I was going along with it for the most part. It lost me about an hour in during what has to be known as the infamous shit bath/sex shop scene. It's the kind of scene that exposes that: a) they really don't give a shit about comedy or making people laugh; b) any seeds of good ideas or any long-term objective of satire was never going to materialize; and c) they really do have a contempt for not only their audience but those who they know will not be swayed by their oh-so-funny absurdist anti-comedy. While I may not have hated it as much as Roger Ebert, I think he hit on something that became abundantly clear as this 94 minute feature wound down. The idea of cult and the power of "getting it" pretty much defines Tim and Eric's Billion Dollar Movie (and their TV show as well I would guess). It's a purposeless snark given prominence among a niche that loves anything that is beyond the mainstream and which rails against it, whether it actually holds any artistic or entertainment value. This is anti-comedy, anti-entertainment and anti-art. For some that qualifies it enough as all three of those things, but frankly, I don't actually think Tim and Eric give a damn either way. They're just two guys goofing off in a vacuum, a circle-jerk of adamant outsiders giving each other high-fives and hugs, throwing everything they've got at you and expecting you to "not" get it.
Aren't they cool.