The Film Buff explores the evolution of sequels, franchises, and the rise of the term "IP" in modern cinema, offering context for what makes The Accountant 2 stand out. Far from a typical action sequel, the film shines through its rich, character-driven moments, particularly the compelling dynamic between Ben Affleck and Jon Bernthal. Their nuanced performances elevate the narrative, creating a sequel that prioritizes emotional depth and human connection over conventional action tropes, setting a new standard for the genre.