Like the title says, they're gay and they're dead, and it's all in good fun. At least it wants to be all in good fun. Glen Mulhern and Brendan Mackey are two young Irish lads in London who discover they can make money by offering sexual favors to older men at the local gay pub. Then one of those customers accidentally ends up dead. Then in their attempt to find a secret stash of money, the duo encounter more gay guys who, well, you read the title of the movie.
Only occasionally funny and not shocking enough to really push the envelope, this derivative flick owes a lot to the Lock, Stock and Two Smoking Barrels brand of jumpy, irreverent filmmaking. In other words, it cares less about telling a story than about looking cool. Not that there's anything wrong with that; it beats watching another insipid romantic comedy any day. But it would have been nice if there were more bite than bark.