I saw it tonight and loved it.... Been a fan of Steve Carell since back on the Daily Show (still the #1 correspondent in my heart)...
I guess I could see how someone could be offended by it, although this is coming from a guy who cannot be offended or disgusted by anything, and the way I see it anybody who is seriously offended by a comedy needs to just chiiillll....
There were a couple fairly racist remarks made towards the black guy... Someone brought it up on the IMDB forum about how it offended him, yet he ended his "Racism makes me maad!" post with the remark "Expecially when it was said by a friggin towel head!!!!"....
I was also happy that it didn't just stick to 2 hours of virgin-bashing :>