While I enjoyed the episode, I think Matt and Trey are starting to turn into Seth McFarlene as in "everything popular is bad."
I'll say I loved the SHIT out of Inception. Saw it twice, once out of whim, second time at midnight because I craved it. (Was not expecting to be so amused by it, as I hate DeCrapio.)
I started disagreeing with the episode's message about the movie around the time they said the plot was too complicated to understand. I have this same problem with people who don't get the plots of certain games (FF7, etc) and other pieces of media. I can't help but feel that they think they don't get it, and they see themselves as REALLY smart, so they see it as too complicated. I got it on the first showing, and while I know some people have a hard time with it, I don't find this to be unreasonable when trashing it.
When the episode started mocking the film by pointing out how 'cool and trippy' it was, that was when I took a sigh. The movie was not supposed to be thought-provoking methinks, but rather, it was taking the premise purely to show you a good time as much as it could. The movie was visual eye candy more than anything. And you know what? That works. Pointing out things that it never tried to do was a cop out, which is disappointing, considering I usually DO find South Park smart, or at least, well thought out. Thus, I see them as taking the low-ground to hate anything popular, like many on here do.
That being said, the guy doing the theme music in the background each time they started talking about the 'theories' was my favorite part...once I realized what they were doing.