Listening to Coogan on the commentary it's clear that he doesn't really like the film either. He says something at the end like "well, it's definitely a film". Critical throughout, not in that relentlessly miserable Linehan-on-the-Father-Ted-commentary way, but just unable to hide his grumpiness at the many scenes he doesn't like and not prepared to hide the difficulty of making the film more or less without a script and after Armando and Gleeson (not mentioned by name) dropping out.
Also my fancy that the MMM-era Alan and the IAP2 Alan are parallel universe alternates doesn't fuckin work because Alan's roster photo on the studio wall is an IAP2 promo still! So if you see me rabbiting on about it in another thread, forget it buddy, it's fucked. Dog won't hunt, monsignor.