Ferrell and Wahlberg play two NYPD detectives, who mostly do paperwork. Ferrell's character, Allen Gamble, is happy about it, while Wahlberg's character, Terry Hoitz is furiously not. They are made fun of by the other detectives for not having done any heavy-shooting, car chasing detective work. Terry wants to know why Allen doesn't want to out on a case. Allen, who was once a forensic accountant, says that he has almost cracked the case on a guy who didn't get building permits for his scaffolding, and that guy has a lot of scaffolding around New York City.
The guy turns out to be a big-time financier who has been scamming his millionaire clients out of their money. He must somehow return a billion dollars to one of his clients or he is dead meat. From where he gets the money is really a shocker. At least, for me it was. It wasn't until the end of the movie, especially when we were sitting through the credits, that I realized that the movie was making a statement about white collar crime, Ponzi schemes, and outrageous corporate decisions and CEO salaries. Very sly and commendable of the director, writers, producers, and actors, and crew.
That's all I'm going to say about the movie, other than I'd see it again on DVD. Here's a taste of The Other Guys for you.