Two men sitting across from each in profile in an empty room - tablecloth on the table and I think their hands are hidden - they are talking - we are the world is playing and at one point one of them tells to turn it off and the music gets louder - one has an outburst and you see that he is tied up or handcuffed? I think the end joke is that they are in purgatory or hell. I saw this originally around 2001