(S02E02) "We're back at square one ... Typical isn't it? We were at square two, but now we're back." – Murray, after bailing the boys out of jail

For me, the best thing about Flight of the Conchords is the deadpan minimalist humor that stands in sharp contrast to the elaborate song sequences. (It should be noted that my favorite FotC song is "I Like to Rock the Party.") It's the comedy that's barely there that makes this show funny. Murray checking his notes to confirm that Bret should have a guitar. Bret offering nut loaf to potential "Janes." The "dad guitar." That's the good stuff.

I usually find myself heading to the kitchen when the songs come on -- but I usually glance back at the TV to see if Jemaine is making a funny face – and I rush back to the couch once the last note drops. But I can't wait to download tonight's Police-inspired "Prostitute" jam. It was hilarious and it sounded great. I'll be playing it for weeks. "Sugar Loafs Lumps" was funny, but mostly because of Jemaine's booty shaking.

It's been noted that Bret and Jemaine used up their stock of silly songs in the first season. The duo reportedly struggled while writing new songs for season two. So far, the new songs are hit-and-miss. Some are catchy and offer a few laughs and some are tedious and crude. So, you know, nothing's really changed with that. Thankfully, not much else has changed either. The boys still have no prospects, Murray is still delightfully incompetent, and FotC is still one of the funniest shows on TV.

Last week's season opener saw the boys firing and eventually rehiring Murray after the Crazy Doggz were sued for copyright infringement. This week, the boys slipped below the poverty line after Bret blew their savings on a teacup. Jemaine had to sell his body on the street to make ends meet (only after Bret's idea of selling giant straws got them deeper in the hole, of course).

I loved how the boys went from being struggling musicians living in a tiny Brooklyn apartment to turning tricks in a matter of days. A proper story, I thought, for these difficult times. (Being a professional blogger, I sometimes worry that the same thing might happen to me.)

Before becoming Midnight Cowboys, the boys took a gig giving Mel a massage. Rock bottom indeed. It was nice to see Mel in full FotC stalker mode again, especially since it was in full view of her poor old husband.

Apparently, Mel's one of the few ladies in Brooklyn who'll pay for a piece of Bret or Jemiane's lovin.' The boys had a hard time finding Janes on the street, even with Bret dressed up in his best flannel shirt. The nut loaf didn't help any either. Murray had better luck with his Nigerian friend. That was surprising. Murray's naiveté finally paid off. Well, sort of. He bailed the boys out of jail, but he used up all of their money (and he still thinks a computer monitor is called a "TV screen").

As we saw in the last scene, the boys are indeed back at square one – broke, bummed, and clueless. Right where we like them.

Other Observations:

• Anyone else notice how Bret can't do simple math?
• Wasn't it creepy how Mel kept mouthing that giant straw? I know "Mel" and "creepy" are pretty much synonymous by now, but that was super-creepy.
• Dave's rapping was surprisingly good. The boy's got skills to pay the bills.
• Murray's "two star" and "no star" reviews were great. I hope this will be a running gag.