To cut to the chase, I really liked this film.
I'm not going to go into massive detail about plot or anything like that, but it's very, very good. It made me laugh, and it made me cry, so it has a lot going for it.
Two things I'd like to make known though to those who might be considering watching this film:
1 - The reviews on the cover that suggest that it's 'Non-stop laughs' or 'hilarious' are way off the mark. In general, I 'laughed out loud' about 6 times throughout the film (that's still pretty good though). It's NOT a comedy film (generally speaking) and is not what you might be expecting if you like other Jim Carey films. It's a love story, and is centered around two gay men. It's one of those film's where you get very attached to the main character, and I found myself getting annoyed with the main characters inability to stay out of prison.
2) Having read the few reviews which didn't think much of this film: The majority of them seem to be mothers who ignored the age warning and then didn't like what they saw, deeming the contents to be inappropriate. The rest seem to be borderline homophobes, who didn't appreciate seeing two men having sex. As others have said, had this been a heterosexual love story I'm sure these reviewers wouldn't have bothered to write such drivel.