Unfortunately, it's hard to think of the thought behind the kind of flick that Happy Returns is. Made on an abysmally low budget, with bottom-of-the-barrel jobs by practically everyone on the cast and crew, this is not a movie as much as it is meant to be a Youtube upload.
Which is surprising, given the amount of thought the makers seem to have given its story. The theme is pretty insightful for the rest of its standards, and centres round the noveau riche phenomenon that the IT boom brought with it.