The good stuff
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Messages:
The movie is very silly, but underneath the goofy stuff is the message that promise and heroism hide in the most surprising of personalities -- and that teamwork rules. There's also a key subplot about corruption and stealing, but they're not presented as admirable behavior.
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Role models:
The two main characters are bumbling types who just can’t get much right. But when they do, it’s amazing. They’re also fiercely loyal to each other, even if they don’t see eye to eye, and to their girlfriends/wives.
What to watch out for
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Violence:
Plenty of violence, though much of it is played for laughs. Shootouts, explosions, fistfights, traffic accidents, a suicidal jumper, two men falling to their deaths. A car slams into a double-decker bus full of tourists.
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Sex:
A couple exchanges some fairly detailed, raunchy sex talk, with her mother serving as go-between; plenty of risque one-liners and references. A woman practically demands sex from a character while her husband is in another room. A man ogles his work partner’s wife’s cleavage. Discussions about how one character was a pimp in college. Ferrell's character sings a song called "Pimps Don't Cry."
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Language:
Many uses of "s--t," "a-s," "bi-ch," and “a--hole,” plus occasional uses of "d--n," "h--l," "godd**n," and "d--k."
…
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Consumerism:
Mentions of VO Hot Oil treatments, Febreze, Grand Theft Auto, Toyota Prius, and more. Logos/signage for Bed, Bath & Beyond, Mister Softee, USA Today, and many more.
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Drinking, drugs, & smoking:
Cops race to a drug bust and wind up running over a big bag of cocaine, which explodes and coats their car.