The initial report coming back to Mike Judge from the studio was that they did not like what he was filming. This was Judge's first time at the helm of a feature film. The irony in all of it is that Judge's brand of comedy is different than what is considered bankable in the studio realm of film-making. Judge creates a film that isn't for everyone, but is about the everyman and his need to be seen and represented, to have a voice among the never-ending array of businesses that exude their power over these men and women whom they employ.
Judge uses the mundane to create humor as what is seen on screen is recognized by those who work each day grinding it out. For example, Peter commuting to work and seeming unable to choose a lane that will move is a situation that most people have been in and can relate to. Judge humanized the pain of daily white-collar work through his story of a man that just wants to get home after a crappy day at the crappy office.
Judge uses his camera in order to create comedy as well. We see Peter, Michael Bolton, and Samir beat the printer in a field as Judge uses slow motion and a tilted camera angle to create the feeling that these guys are thugs protecting their territory. Which only becomes funnier when you know that the extent of their lives is built around getting bullied by an inanimate object. He also creates a dream-like sequence with Lumbergh having sex with a woman and drinking from his coffee mug while talking to Peter as a way to show the horror and disgust Peter is feeling. Finally, Mr. Judge uses Milton, a character used seemingly as a running joke, to create the biggest twist in the film as he saves the day for Peter by literally burning the building down. Judge uses Milton to represent the oppressed workers need for being treated humanely, and when they are not, well, Milton shows it can be very bad.