Koepp and Gervais provide a fun conversation that does not equate an informative commentary.

They speak about the rules for ghosts, at least in this film, and have some observations about misanthropic characters.

The duo shares thoughts on what makes a good comedy, citing The Apartment as exemplary of this. Koepp prefers to avoid special effects when working with comedy. They agree that there is a balance to improvising. Koepp recalls an anecdote in which Al Pacino told him to welcome some improvisation as part of the organic process. For comedy, they champion the two-shot, as perfected by Laurel and Hardy.

They mention pros and cons of shooting in New York City, and the benefits of keeping a reasonable shooting schedule without terribly long days and only few night shoots. Gervais was currently working as a director on The Invention of Lying and mentions this experience a few times.

A discussion about acting in films vs television leads to some absurd speculation about the ideal film role for Gervais.

Koepp has an interactive credit card film idea that is not too far off at this point twelve years later.

Even though Koepp states at the outset that he hopes they can avoid the typical commentary tropes, they fall right into them. At first, Gervais tries to keep them on task, but continues to question whether anyone is listening and threatens to give reveal an address or phone number belonging to Koepp. A few times, they contemplate stopping commentary to fix pauses but do not, which amuses Gervais because Koepp, the worldclass screenwriter would appear less than articulate.