The Man is a buddy comedy with a fatal misunderstanding of the concept of a comedic duo. Samuel L. Jackson and Eugene Levy pair up as Derrick Vann (Jackson), a growling undercover ATF agent, and Andy Fidler (Levy), a cheery dental supplies salesman who is mistaken for an arms dealer. Rather than playing off of each other, the two take turns doing their respective schticks: Levy wiggles those infamous eyebrows and Jackson bugs out those infamous eyes; Levy natters on and on and Jackson swears. It’s like watching two guys playing tennis against the same brick wall.