Uhhh... well.... sorry to prove your theory a little bit false. :)
I can see how "Office Space" isn't that funny to many people. I never thought it *could* be that funny, but everyone kept talking about it, so when it came on T.V. about a month ago, or some outrageously late point in time like that, I left it on. I've been working in a cubicle for more than two years now, and that day was just the stupidest day ever, so I guess the timing was just right.
That said, I don't think I'll ever watch it again.
I live with people who think "Spinal Tap" is the funniest thing ever, yet don't think much of Monty Python. Go figure.
C_B, this is a movie that I did not enjoy very much. I was reminded of a similar response you made to spinal tap. I wonder if I just can't relate to Office Space because I've never worked in an office--in possibly the same way that you didn't relate to Spinal Tap because you were never a professional musician?
Wait--you were never a professional musician, right?