I misjudged this: I thought it was "just" a comedy, but it is, in fact, a full-blown slapstick along the lines of "Airplane" or "Hot Shots Part Deux." Will Ferrell and Mark Wahlberg are "the other guys," the police who aren't the stars of the department. Dwayne Johnson and Samuel Jackson put in ten over-the-top, property-destroying minutes as the guys who are the stars of the department ... before meeting an equally over-the-top end (and taking with them the biggest laughs in the movie). Ferrell's character Allen Gamble is happy as a forensic accountant, but his partner (Wahlberg) Terry Hoitz is short-tempered, demoted, and infamous for the incident that led to his demotion in which he shot Derek Jeter at a World Series game. They solve crimes about as well as Peter Sellers' Jacques Clouseau - although they aren't quite as stupid.
There are four or five funny jokes, but they're applying the "try anything and see if it sticks" school of comedy, and the amount of idiocy, humiliation, and boredom between the funny isn't a worthwhile ratio: not a movie I'd recommend.