Seen it, read numerous books about the Enron debacle. I enjoyed the movie but non-Finance types may not enjoy the documentary. It does get into some technical accounting matters that they try to explain in laymen's terms.
I did some work last year in a conference room in a building directly across the street from Enron's corporate HQ. Kinda eery looking out the window at Enron's HQ knowing those bastards caused thousands of livelihoods to be shattered.