The movie explores the themes of "be careful what you wish for" and "you don't know what you have until it's gone" as the two experience the freedom they thought they wanted, and the wives have fun as pretending they're back in college. As with a lot of these marriage/buddy comedies, the writers paint a depressing picture of marriage in its dullness, the lameness of middle aged dudes, and the extreme lack of intimacy with the wife. The movie has funny parts for sure and has a good message and ending, but it's definitely not the Farrelly Brothers best work (i.e. Dumb and Dumber, There's Something About Mary, etc.). It's a decent comedy worth watching on a slow night for some easy entertainment. Owens and Sudeikis are always good for some laughs.
Recommended if you like this one: Cedar Rapids, You Me and Dupree, and Swingers