"Commentary" cocuments nine people as they record a DVD commentary for a film-within-the-film that is never seen, called 'Waste.' In Rashomon fashion, the film follows four groups as they record their commentaries: The writer/director of 'Waste' (Isaacson) and the film’s Oscar-winning star (Fraser), three supporting actors from Waste (Kritzer, McIntyre, and Vack), the producer (Hewitt) and his assistant (Klaus), and the parents of the recently deceased starlet of 'Waste' (Zien and Larsen).