The heroes seem fairly disorganized; they're always joking and fighting amongst themselves. Their main motivation is to retrieve the heroin to save their jobs and avenge the death of a friend. They kill almost at random with no consequences. Nothing they do makes the world a better place, and no one seems to learn much of anything. However, themes of idealism, friendship, and love of duty and family come through underneath all the violence, swearing, and surface-level cynicism.
Lots of big, violent action sequences with car chases, explosions, guns, and fist-fights. There are plenty of guns, including some very big, very loud ones. Several minor characters are killed without consequences. Other characters are threatened with guns to their heads. There's some blood and gore, including a scene with a rotting corpse, covered in maggots.
The movie has no nudity or sex, but it contains plenty of sexual innuendo and sexy situations. Married Marcus and single Mike joke and brag about their sex lives (or lack thereof), and later are forced to trade places for reasons too complicated to explain. As this part of the storyline develops, there are lots of jokes about the married man and his wife being tempted by others. A half-naked girl shows up at Mike's apartment, and there are half-naked girls dancing in a club, and a shot of Mike with his face pressed up within inches of a stripper's high-heeled foot. There are also references to "working girls" and one minor character is a prostitute.
We get nonstop, all-out language of all stripes, including "f--k" and all its permutations, "s--t" and all its permutations, and "d--k," "balls," "God damn," "bitch," "ass," "screw," "God," "Jesus Christ," "whore," "t-ts," "a--hole," and "hump." The term "Negroes" is used.
Characters mention name brands several times out loud, but are never seen using or consuming said brands. They include "Coke," "Budweiser," "Bubblicious" gum, and "Skittles." "Arm & Hammer" baking soda is shown.
The heroes are narcotics cops. The bad guys steal an enormous amount of heroin from the police. This heroin is shown and mentioned many times (in "brick" form as well as powder), but only one minor character uses it, and is shown to be under its influence. Otherwise, there is some minor drinking during a club scene, and another scene inside a liquor store (but no drinking).