Teaming Steve Carell and Paul Rudd sounds like a recipe for the perfect buddy comedy especially with Jay Roach at the helm.  And while the film is absolutely entertaining, it’s the opening setup that might feel a bit brutal.  Tim (Rudd) works for a Private equities fund whose idea of a good time is to have a monthly dinner party where each guest invites one schmuck (loser, joker, idiot, you name it).  In this case, and by pure accident (literally) Tim runs into Barry (Carell)who Is a taxidermist by day and a really naïve guy the rest of the time.  He makes “Mouseterpieces” for a living (don’t ask.) And apparently Tim does all this dinner hobnobbing to impress his girlfriend, Julie (Stejphanie Szostak) into marrying him.  Zach Galfianakis has a wild role as Barry’s boss who we learn is a huge threat to Barry because he’s got another agenda (spoiler alert.)  There’s no doubt about it, Jay Roach likes his characters to get in over-their-head situations (think Meet the Parents or even Austin Powers) but by the time the cast finally gets to dinner this far-fetched story gets a bit tiresome.  Two and a half tiaras