What I liked most about this commentary was that both participants wore several hats, and thus, were able to comment on quite a bit. Roland is Director/Writer/Executive Producer and Harald is Producer/Writer/Composer (not often you see the combination of the latter).

If you cared enough to buy this movie, the commentary is worth a listen to. It's not the strongest Emmerich commentary, but it's not terrible. They cover where they shot certain scenes, the process of writing the movie, their pride at being able to hold off for so long before showcasing the insane action beats, etc..