I enjoy listening to the occasional commentary track, but not too often. I mostly get bored unless I'm really into the movie. With Donnie Darko, the first time I saw the movie was on DVD, and the second I was done watching it I watched both commentary tracks. I was so interested in the movie I wanted all the information I could get. It was great because the director offered a lot of insight into the movie and the story. Some of the plot elements were things that you wouldn't get from just the movie, too.

My favorite commentary is actually Roger Ebert's for Dark City. He loved the film, and presented it at a seminar in which he and film students went through the film shot-by-shot (I wish that was included on the DVD). This meant that he'd studied the film a great deal, and was able record a great commentary track.

It just happens that I've named two of my favorite movies, which echoes my previous statement that if I'm really into the film, I'll watch the commentary.

By the way, which DVD was it that made the commentary track MST3K-style?
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Matt