I saw it yesterday and I really enjoyed it. It wasn't better than the first film, but it didn't try to be. They saw what worked in the first film and expanded upon that. They tried to make it AS good but necessarily a million times better.
My opinions have basically been covered in this thread. One thing however...Sam Rockwell's character reminded me of a mixture of Ari Gold and Al Pacino's character from Ocean's 13. Kind of weird.