This review will include several spoilers, so if you are planning to watch it you might want to read this later.
My overall impression is that it's an enjoyable comedy ruined by a dark, sinister ending that is masked as romantic. It's based on a true story, and the ending credits they note that the murder did not happen. They fabricated the worst part for some reason.
Anyway, the story centers on a mild-mannered, nerdy philosophy professor named Gary who moonlights with the police in surveillance. One day the undercover officer is not available, so he is quickly thrown into action. Turns out he is a natural undercover "hitman" agent (named Ron) and becomes one of the best at securing arrests of people attempting to hire him to kill people. Eventually he meets his love interest who is in an abusive relationship with her husband and wants to hire him (Ron) to kill her husband. He recognizes that she is not a bad person and adviser her to take the money and leave the situation. She takes the advice and leaves her husband, and later contacts Ron again to thank him….and of course they fall in love (her believing that he is an actual hitman, and him not wanting to reveal who he really is).
They entire relationship is based on sex, but it's framed as true romance. Eventually her husband tries to hire Ron to kill her. He has no idea that Ron and his wife are a couple. Ron tells her what happened and the next thing you know the husband is dead. She confesses to Ron that she killed him thinking Ron, being a hitman, would approve. But he's an undercover officer who has never killed anyone. For some reason, probably the really good sex, he covers for her and lies to the police about his knowledge of the situation. I mean, she really is a psychopath. She is attracted to the fact that he's a contract killer, and has actually murdered a guy. But her character is portrayed as lovable, cuddly, and sympathetic. Eventually, another officer cracks the case and confronts them about their dealings….and they both kill him. In the final scene we see both of them living wonderful, happy lives and madly in love. Happy ending.
What a load of crap! They are both murderers. It's not romantic. It really was a quirky, funny, clever movie till the producers added in the murders. They really ruined it at the end. In the final credits they make clear that the real Ron/Gary never killed anyone. To me, it just came off as one of those twisted morality shows that makes you cheer for bad people. The ending was completely unnecessary and disappointing.