"Simon" is dated by a number of the foci of different scenes (sensory-deprivation tanks and princess phones, for example). Still, it is one of my favorite comedies despite it's flaws. I can't qualify its appeal to me as entirely rational or securely grounded in aesthetic standards. I saw it on one occasion with a close friend of mine and my house mates at that time. He and I laughed our heads off while the house mates were puzzled by both the film and our reaction. They didn't like it. It's probably a safe bet that those who like the film "Annie Hall" will like this. The introduction to the secret government scientific foundation is a gas as is the "evolution" sequence. The composition of the closing shot is almost painfully beautiful but its impact is much diminished in versions formatted for television.