I liked it, but it is a rather subdued comedic style. Chuckles and grins, rather than lols and fart jokes. British, rather than American, although it is a mostly American cast.

I liked how Gervais took his premise very seriously. It really is thoroughly a world in which no one lies, and in which one man really does discover lying as if it was a totally novel thing. Consistency is always a nice touch.

I would say that yes, it is definitely an atheist movie, and it is also a morality play, or a parable. It is not a Religulous. It's a genuine romantic comedy with an atheist message woven deeply into it, as if to say, "Of course there's no god, now let's get on with the story." Both the main characters make significant transformations during the movie.

My favourite scene was in the graveyard where Gervais speaks out loud, as if to his dead mother. That, to me, was the core of the film, and the heart of Gervais' take on atheism and religion.

Beyond the simple atheism, though, it does have additional moral messages, where Gervais gives his take on our culture's obsession with appearance rather than substance, our narcissism.

Worthwhile. Don't expect a gut-buster, though, or you'll be disappointed. It's definitely British comedy.

Anyone who says it's not really an atheist movie is either in denial, or wasn't paying close enough attention.