McKay again teams with star Ferrell and co-writer Henchy for this action comedy, focused on uncouth NYPD officers Allen Gamble (Ferrell) and Terry Hoitz (Mark Wahlberg). McKay explains how the idea to collaborate with Wahlberg came about:
We just came to him strictly as fans. He just made us laugh in a lot of movies that aren’t necessarily considered comedies but have tons of funny stuff in them — like Boogie Nights and The Departed and I Heart Huckabees especially. I just thought he was really funny in that. So we kept kind of saying, “God, that guy’s good every time I see him.” And then we did a bit at the Oscars where we did a song called Comedian at the Oscars, and it was Jack Black and Will and John C. Reilly. And they kind of sang out a line saying something like, “I’m gonna fight you Mark Wahlberg.” And then Will was like, “Not really. You really are a tough guy.”
The film is made on an estimated budget of $100 million and earns $35.5 million in its opening weekend.