Well it's got pretty-boy Heath Ledger in it, so even objectively, how could it be a serious cinematic effort...
The Duke is rolling in his grave, G-d rest his soul. The dudes are moving in on the genre.
Storyline that I heard: 2 guys hump in a tent in a sheep pasture and make moon eyes at each other behind their wives' backs.
Absolutely flippin' amazing that that would inspire anyone to go see it.
(Maybe they could action it up a bit by having the tent get attacked by gay Al-Qaeda terrorists. :>)