As someone who is recently retired from cubicle life in the software business, I have to say this movie hits all the high points. Every nasty, annoying, nonsensical facet of life in the high tech world is lampooned here in a highly intelligent, perceptive and hilarious way, from the grating voice of the secretary answering the phone, to the endless memos on insignificant subjects, to the constant watching your back to see who gets laid off next. They even have the fashions right, as witness the matching tie and suspenders of the boss we all hate. I can see how viewers who have not lived this life might find the movie pointless, but for all of us who have been there, this is a must-see film. Particular mention must be given to the brilliant (I don't use that word often) script, which makes so many subtle points so effectively. I think this is going to go down as one of those "sleeper" classics. I myself had never heard of it until my former boss (herself a victim of the downsizing portrayed so hilariously here, although not so hilarious for her) mentioned it in a meeting. If you love "Dilbert", this is it brought to the screen.