The smartest people want to work with Joel and Ethan Coen. Joel and Ethan make them look dumb, except for when they make them look smart. Sometimes, the characters in Coen brothers' movies are smart but look dumb, sometimes they act dumb but are really very smart, sometimes they're smart but have to act dumb so that other characters that seem smart but are actually pretty dumb won't be threatened by how smart they are. Sometimes, they act dumber than they really are to fool the really dumb ones into thinking they're dumb, sometimes it's the other way around. The characters in 'Burn After Reading' seem like an examples of one or more of the above-mentioned character types.
Looks like funny shit...if you're smart enough to get it -- which I most certainly am...I think.