It's a very Kaufmanesque narrative experiment, technically ingenious and sophisticated. It also looks like some lost comedy idea by Philip K Dick; you could call this film We Can Forget It for You Retail.
Don't be fooled by the glib, offhand nature of the film's surface demeanor. Kaufman's endearingly off-the-wall antics are pronounced as ever, but he's finally learning how to temper his humorous sport with something called humanistic spirit.
Works marvel after marvel in expressing the bewildering beauty and existential horror of being trapped inside one's own addled mind, and in allegorising the self-preserving amnesia of a broken but hopeful heart.