It's a well-crafted, serious movie about life, morality and death. It's a hitman comedy. And it has a coke-addled dwarf. I think it was as good as Up, though that should be taken with the grain of salt that I am prejudiced in favor of hitman comedies.
It is also an extended love-letter to Bruges, and the beer-drinking scenes are excellent.
There is much to dispute about the final act, but I think third acts, as a way of discussing movies, are overrated. Try this experiment: take a movie you know well, preferably one with a really dramatic climax, and imagine the entire movie with another plausible finale (rearrange which characters live and die, for example). Does that change what came before? Should it?
The film made me want to go to Bruges. It did not make me want to become a hitman. However, I am not yet bored of well-done talky gangster films. That was a bit of a surprise.