I Love You Phillip Morris is Jim Carrey's gayest movie, and most likely was just made so that he could have an excuse to kiss Ewan McGregor. Personally, I'd do a million French indie movies for the chance to kiss Ewan McGregor.
This is an up moment for Carrey in his studio comedy slog run which lasted from Fun with Dick and Jane to Dumb and Dumber To. Jim Carrey manages a good performance even through his disgusting hairline and exaggerated Southern accent.
Blonde twink Ewan McGregor certainly helps the movie along, as well. His performance isn't outstanding - he's basically doing his Big Fish accent and being a general blonde bimbo. Despite this, he's good eye candy, which works with his role in the film - he is Jim Carrey's Boy Object, his Goal, his Prize. He is a nice shiny boy for Jim Carrey to yearn for, to gain, to lose, to gain back. Ewan McGregor is in a way perfect for this role.
The plot is a bit silly (in a way suited to Jim Carrey comedies, mind you) and it has a bit of an odd structure, but overall this is a nice comfy movie. Pretty funny, pretty cute, very gay. I like it.
7/10