How bad or how decent a Matthew Perry comedy can be is usually determined by the quality of the co-stars. You've had your stinkers like "Fools Rush In", your mediocres like "The Whole Nine Yards", and then your decent comedy trapped in very dated material ala "Three to Tango". As much as 'Tango' did suck, he and Campbell did have chemistry whilst Oliver Platt stole the show as always. Now comes 'Sara' which isn't as bad as 'Fools' but is still a truly lightweight forgettable piece of fluff which will barely make a blip either in the cinemas or on video.
A shame really considering the cast is quite solid - both Campbell and Cedric the Entertainer are great talents yet both (esp. Campbell) are stuck in utterly one-note roles that you know they only took for the money as neither gets any good laughs. Hurley showed fun comic prowess in the first "Austin Powers" and whilst she does alright here she's still somewhat plain. Perry is more adept to this type of comedy and uses his physicality a little more than his quip dropping skills this time around. The fact they've made him a bit shifty surprisingly works well, but still for every joke that might illicit a smile there's ten which sink like the Bismark.
In fact the material is again really dated from insults to fat and ethnic people, to some bad visual gags about Texans and their penchant for cars & guns. No stereotype is left unturned, and even a few animal jokes including one involving a cow enema are just not funny and have been done many times before in far better ways. At a short 87 minutes and with a fast and light score, this moves along fast thankfully which is one of its few saving graces. Its fine for maybe an inflight movie, but on the whole its just dated dreck. Low brow laughs and very low brow filmmaking.