Fascinating commentary. Gibney follows along with the film providing even more information about what is taking place on screen. He also touches on some aspects of the Enron story that he to leave out of the film because of time constraints. The only drawback is the simple fact that a lot developed in the months after the commentary was recorded but it is a fantastic listen for people wanting to learn more about what happened.

Not much to add from what Hoiles was already written. Gibney gives a lot of additional information about the Enron case, about the visual and overall structure of the film as well as commenting on his personal views about the case. After watching the movie and listening to the additional comments by the director, it certainly makes me want to read the book to get even more of the story.

I would also like to add a few thoughts. Gibney keeps coming back to the tragic/comic elements in the Enron story and how he used the music of Tom Waits to enhance this notion. He feels that the film is about what’s "fundamentally wrong" with American society, that greed and self-interest is destroying it. As others have said, this is a top notch track. Definitely worth a listen.