Most people who chase after movies featuring Audrey Tautou seem to not understand that Amelie was a character - it is not really Audrey Tautou's real life personality, hence, every movie she partakes in is not going to be Amelie part 2, part 3, etc.
Now with that said, I too picked up this movie simply because Audrey was in it. Yes, it's true, there is a big gap after the first scene where she isn't seen at all for maybe 45 min, but I didn't even miss her because I was having so much fun with the other characters. The guy who lies about everything is too funny, the guy who justifies people who run out of his cafe and skip out on the bill by finding coupons and such which balance out the loss, actually.... getting into all the characters here could take quite a while, but this is one of the best movies I've seen in a while.
Audrey Tautou's character Irene is not the overdone sugary girl that Amelie was. In fact, as Irene, her rudeness to a bum asking for change caught me off guard at first. In this film, Irene is a girl with good intentions, but over the course of a (very awful) day, her disposition becomes more and more sour and pessimistic.
What makes this film completely great is you have all these really interesting stories and plots building... very entertaining to watch, great scenery and shots, very colorful and never too slow, and all of the characters can actually act. The best part of the movie comes with about 20 minutes left.... this is when all of the plots start to mesh together and the ride really picks up and everything ties together and makes sense, and the whole butterfly effect blossoms. I swear, it was the best 20 minutes of film I've seen in quite a while, and the ending.... It made me think "damn I really lucked out finding this movie". The ending to this movie is top notch. Whoever wrote the script for this is brilliant, because not only are there all these other subplots going on, but to somehow make them all tie in together (and in a sensible manner, which is the case here) but also to make each character feel human and come alive, not just some stale persona used as a crutch to build up this whole butterfly effect... very impressive.
I highly suggest this movie as it's a great film to watch anytime, in any mood, with any company or alone.