Too much on the ridiculous front to be considered quality comedy. The jokes are mostly flat and a number of scenes fall on the side of stupidity, like VP Murney aka Little Puppet (played by Brad Garrett) thinking he could out-wrestle a former Navy Seal in Diesel's character. As if!
But I can't totally knock it as it WAS the first film role for comely Brittany Snow, and Diesel showed he had some comedic flair aside from kicking ass in The Fast and the Furious. So it's a passable flick.