Plot: "The Incredible Burt & Anton: A Magical Friendship!", starring the "Incredible Burt Wonderstone & Anton Marvelton", is a successful headlining Vegas magic act, they who have a theater in which they perform at Bally's named after them. Burt and Anton have been unconditionally loyal friends for thirty years since they were "Albert Wenzlestein" and "Anthony Mertz", bullied, neglected and thus otherwise friendless preteens, the birthday present of a Rance Holloway Magic Kit to Albert which brought them together. Their friendship and professional partnership is threatened as Burt has become completely enamored with his own fame, believing that he is the sole reason for the show's success. He is now misogynistic, treating each of their female assistants as interchangeable puppets. Their latest assistant, Jane, who Burt continually calls Nicole (Jane's predecessor) and who has admired Burt since she first saw him perform ten years ago, is also an aspiring magician. But his insensitive attitude toward her has changed her mind about what was her dream of working as an actual magician alongside him. He also believes that what worked in their show ten years ago when they started headlining at Bally's should work now to draw in the crowds. The show is also threatened with the arrival into Vegas of Steve Gray, a street magician who is an Internet sensation with his over the top vulgar street shows, in contrast to the more staid tricks Burt and Anton perform which are meant to entertain through amazement and wonder rather than gross theatrics. As Burt learns he has squandered away all his money as his professional life goes on a quick decline, working becomes important again for the fundamental reason of needing to support himself. In doing so, he may come across someone or some people who can show him again that special something which changed his life when he was that bullied, neglected and friendless preteen, just in time for their boss at Bally's, Doug Munny, the owner, to choose the headlining act for his new Vegas resort.
Alternative Plot: Superstar magicians Burt Wonderstone (Steve Carell) and his partner, Anton Marvelton (Steve Buscemi), have reigned as kings of the Las Vegas strip for years. Their work rakes in millions of dollars, but the biggest illusion yet is their friendship, for -- now -- time and familiarity have bred contempt between them. When a street magician's increasing popularity threatens to knock them off their thrones, Burt and Anton recognize that they have to repair the relationship and salvage the act.
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