When the Coen brothers released “Burn After Reading” less than a year after their Oscar-winning 2007 film “No Country for Old Men,” it represented a drastic shift from dark existential drama to goofy, madcap comedy. Even though the Coens had made plenty of comedies in the past, “Burn After Reading” still seemed like a deliberate retreat from the heaviness of “No Country for Old Men,” and as a result many viewers and critics dismissed it as a lesser effort.

In a review I wrote at the time, I called it “a lark,” but that doesn’t give the Coens enough credit for their cleverness. With “Burn After Reading” set to leave Netflix in a few days, this is the perfect time for viewers to appreciate just how smart and entertaining it really is.

“Burn After Reading” may not carry the same haunting dr

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