As a fan of 'Get a Life' and "The Simpsons," I'm obviously fond of David Mirkin. If you listen to his commentary tracks on the seasons he ran the 'Simpsons', you know he proves to be an engaging listen.
This commentary is no exception. He provides many colorful anecdotes about the talent on the screen. He does seem to think that every performance is oscar-worthy, even for the P.A.'s he employed on the fly. There are some references to the Simspons, as well as "The Graduate." He also proves himself to be very adept at making music choices, as a large portion of the track is devoted to that.
I'm not crazy about "Heartbreakers." I think it's a perfectly acceptable film. It's just entirely too long without a lot of gut-busting moments. However, Mirkin doesn't take many pauses during its' 2 hour plus running time. He even sprinkles in some jokes here and there. For that, I would recommend a listen. 6/10

Excellent commentary, more entertaining then the film itself.
It has the three people you would expect to hear from.
Sigourney Weaver, Jennifer Love Hewitt and David Mirkin.

Highly recommended.