As someone who lives near Buffalo, New York, this movie scored points with me before I even saw it, since the story is based here. There are even some bit parts with real-life news-TV anchor people from Buffalo..and, for once, it doesn't knock the area. Hallelujah!
Theology-wise, puh-leeze!!! God is still made to look and think like humans...and, of course, be a bit on the liberal side. Being the lightweight comedy it is, it's nothing that should win any awards but it still is entertaining and is a pleasant way to kill 102 minutes.
There are some laugh-out-loud slapstick comedy scenes and, hopefully, audiences - from Christians to atheists.- got something out of this besides a few laughs, such as what prayer should really be all about. Kudos to the writers for at least getting that theology correct and giving a good message.
Overall, it's a good-hearted film that should offend very few.