The plot of this movie is very simple: Guy wakes up next to his dead girlfriend, too tight to know if he did it. Tries to get rid of the body, stumbling from one awkward situation into the other. This might already be enough for a fairly funny movie.
But what I liked most in this case was how the people involved looked like real people to me. Somebody once observed that a movie or a play can only be funny if it relates to something we know, and that's probably why this movie appealed to me. In that respect, I'd like to compare it to "Fargo".
Some people might be offended by the way this movie handles violence (or rather, accidents), but then that's what black comedy is about; on the credit side, I'd like to mention that, although you anticipate it all the time (which leads to some funny scenes), the movie doesn't show you any gory details.
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