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Charlie Sheen puts on his tough guy face and then realizes he still has that Charlie Sheen face, so he runs with it. Here Topper Harley gets a little too close to the edge, in much hilarious fashion.
So the film's plot (while LOOSELY based off the real life Dan Black) is a pretty conventional "cop goes undercover and almost goes over the point of no return" but the manner in which its delivered makes for a pretty solid LOL time while adding in a lot of room for riffing. There's this juxtaposition between going dark and goofball humor that completely conflict with each other, making a weird tone to the entire experience.