Even though there are just over four months left in the year, the award for most offensive film of 2009 may be in the bag – and it goes to the “Tropic Thunder,” which is also one of the year’s funniest movies.

Directed by Ben Stiller, the comedy pulls no punches, skewering everything imaginable – and some things you would never consider – providing more laughs than “Meet Dave,” “The Love Guru” and “Hancock” combined.

Stiller, who also co-wrote the script, stars as Tugg Speedman, a fading action film star trying to recapture his fame. His box office power is fading, and his attempt to gain critical praise (a film about a mentally challenged person called “Simple Jack”) failed miserably.

Speedman has hitched his comeback hopes on “Tropic Thunder,” a big-budget war epic that also stars comedian Jeff Portnoy (Jack Black), a rapper named Alpa Chino (Brandon T. Jackson), unknown actor Kevin Sandusky (Jay Baruchel) and Kirk Lazarus (Robert Downey Jr.) – an award-winning Australian actor who undergoes a controversial operation to play the platoon’s black leader.

It doesn’t take long for the egos to clash, leaving the rookie director (Steve Coogan) desperate to try anything to get his film shot. He decides to drop the five actors into the middle of the Vietnamese jungle to make a more authentic picture. But that plan quickly goes astray, and before long Speedman and the rest of the cast come face-to-face with a real live drug lord and his henchmen.

“Tropic Thunder” has to be one of the smartest films of the year about Hollywood and the business, with a script that isn’t afraid to poke fun at itself. Stiller and Justin Theroux’s screenplay satirizes the big-budget, cookie-cutter studio system with a movie that could easily be part of said system – and gleefully lets the audience in on the joke.

The sharp script is enhanced with a cast that understands the humor in “Tropic Thunder.” Stiller is perfect in the lead, while Black, Jackson and Baruchel all have some funny moments.

There are also some great supporting moments from Danny McBride and Nick Nolte, but it’s Downey Jr. and a pair of big name cameos (Matthew McConaughey and a barely recognizable Tom Cruise) that really give “Thunder” its zip.

McConaughey gives probably his best performance in years as Speedman’s clueless agent, while Cruise nearly steals the film as the studio head financing the movie.

In any other movie, Cruise would be the story, but he is actually overshadowed by the comic genius of Downey Jr. – who disappears into his absurd role with one of the most memorable performances of the year. Downey is so good, I think his character deserves his own film.

If Oscar had a funny bone, Downey would be guaranteed an Academy Award nomination.

I will admit, “Thunder” gets most of its laughs from a dark and very un-P.C. place, so there are bound to be some who will find this more disgusting than funny (it makes “Pineapple Express” look like a Disney movie).

Still, I think “Tropic Thunder” deserves praise for being a film that isn’t too afraid offend and isn’t afraid to laugh at itself. In an era of too many standard comedies void of laughs, “Tropic Thunder” proves to be a breath of fresh air.

DVD dandy of the week

This week’s dandy is “Miss Pettigrew Lives for a Day” (B), a period comedy that is quite effective thanks to a charming cast and a solid story – one that manages to have a little more depth than you might expect from a farce set in London in 1939.

Frances McDormand plays the title character, a middle-aged governess who has just been fired as a nanny. Penniless and out on the streets, Pettigrew stumbles across a chance to be a social secretary for a dizzy American actress named Delysia Lafosse (Amy Adams).

Pettigrew soon finds herself helping Lafosse juggle three potential suitors – a pianist (Lee Pace), a nightclub owner (Mark Strong) and a young millionaire stage producer (Tom Payne) about to announce the lead in his latest production.

“Pettigrew” begins as a head-spinning farce, but settles into a film with surprising depth and humanity – especially in scenes involving Pettigrew and a clothing tycoon (Ciaran Hinds), the only two people who seem to realize that a second World War is imminent.

McDormand is her usual reliable self, while Adams continues to show her acting chops, delivering a funny, charming performance.

“Pettigrew” probably won’t appeal to younger audiences, but it is a nice diversion for a more mature demographic looking for a pleasantly entertaining night in.

“Miss Pettigrew Lives for a Day” is rated PG-13 for partial nudity and innuendo and will be available Tuesday on DVD.

— Sportswriter/movie reviewer Micheal Compton, who’s still mourning the loss of “At the Movies with Ebert and Roeper,” can be reached for comment by e-mailing mcompton@bgdailynews.com.