Like all of Ephron's commentaries this one is very informative and ilustrative of the process of making movies. She comments on everything, from lighting, music, acting, writing, costumes, the characters motivations, the food, EVERYTHING.
I strongly recommend listening this one as well as all other commentaries with Nora Ephron (maybe skip Lucky Numbers, if she ever recorded one for that) because they're very entertaining and she always covers all fronts in a way that she is actually explaining how this entire process came to be a successful romantic comedy. It's amazing to hear her talk about everything that comprises a film and even more so when you hear her comment on her own motives for telling stories, the cinematic, literary and political references and bits that are part of films as well as the little things that might go unnoticed and enrich the movie so much.

Highly recommend it, MUST HEAR

This is a great commentary – the two filmmakers have a really specific director/producer rapport that some people might recognize – and Nora Ephron is one of my favorite oversharers, so she drops a lot of really interesting funny stories about her life, her career, her family – and sometimes also about this movie! This was her fifth film as director, her fourth of six feature film collaborations with her sister, writer Delia Ephron. And it’s the third pairing of Meg Ryan and Tom Hanks, who are both so sweet in the movie – despite him crushing her business and then lying and manipulating her into developing feelings for him.

The filmmakers unfortunately don’t go into that particular problem with the narrative, but they do go into a lot of great anecdotes about the making of the movie – including the origins of this version of the story, how they cast it, what food they ate while making it, what it was like working with Tom Hanks and Meg Ryan for the second time, and of course as always, Ms. Ephron sprinkles in a handful of nostalgic tales of New York City, which she mentions they worked hard to paint as a small town in the movie.