The new comedy Let's Be Cops, in which two dunces exploit the power that comes from wearing police uniforms, includes numerous uncomfortable moments: the bit when one of the heroes does a comedy Asian-American accent, say, or when his girlfriend assumes he is gay because his wrist is limp. When he humiliates a group of suspected criminals by making them perform pelvic thrusts, it's all a shade too Abu Ghraib for comfort. But it's no fault of the film-makers that their movie is opening at a time when the reflex response to the words Let's Be Cops is: "Let's not."