The Whole Movie Explained...almost
I'm still trying to decide if this is an brilliantly clever movie OR an interesting concept that is weird for the sake of being weird.
The movie (to me) seems to be about a shy, suicidal schizophrenic who has abandoned reality in his quest for love. He created a fantasy relationship with Sarah (The girl he sees on the bus everyday) to whom, he is unable to act upon due to his abject shyness. If you note, at the end of the movie Hank runs back to the beach (where he first discovered Manny) which only seems to be a few hundred meters...Hank was building a fantasy world in, effectively Sarahs' back garden.
I believe, at the start of the movie, Hank is truly trying to kill himself (Not a fabricated fantasy) He discovers an unknown dead body on the beach. Hank, in his possible final moments, sees an opportunity for something he is missing in his life....Friendship. As his loneliness and schizophrenia develop, he becomes more comfortable with the idea of a best friend who is dead, Hanks imagination runs wild and his fantasy becomes more and more elaborate and grandiose..i.e the more Hank rejects reality, the better the friendship he can have with the corpse (Manny)
Beginning the second act of the movie, Hank realizes what is truly missing from his life...Love. He begins to remember Sarah but, knowing he will never be brave enough to even to talk to her, changes his fantasy where Manny takes place of himself (Hank) and Hank plays the role of Sarah. This is the main turning point for Hanks' psyche, He has completely given up on reality due to his unrequited love. Hank has developed a split personality disorder, the corpse (Manny) has become a Mannequin of Hank himself, and Hanks body houses the personality of Sarah. To which he role-plays his perfect scenarios...both saying and hearing the words he's longed for. (would also like to suggest that the name 'Hank' is the name of Jim Carreys' Charlie Bailygates Split personality in 'Me, Myself and Irene')
This is only speculation but, The farting seems to be symbolic of his failure...he may well have broke wind in her (Sarah's) presence to which she may have passingly scoffed at him...He wants to be loved for who he is...a human who, like all humans...farts.
There are also references to an Oedipus Complex in which (in Hanks' youth) has only been able to achieve an erection to the thought of his mother...This is discussed many times throughout the movie, although it seems to be an awkward/funny conversation (or argument with himself) it actually explains a lot about why Hank believes that Love and Friendship are so desperately needed in his life. He see's sex as a very uncomfortable and awkward subject...All indications toward the condition of his mental instability.
Another interesting (yet not so subtle in hindsight) metaphor is that one of the 'Swiss Army Mans' features is a 'Erection Compass.' When he sees a sexually desirable picture of a girl...His hard-on points to places where Hank is able to develop his fantasy, Thus - erections aid his loss of reality.
One interesting subject is the underlying homosexual suggestions...This technically is incorrect...as Hank and Manny are in fact, Sarah and Hank respectively.
During the Bear attack, Hank tells Manny that (when he was alive) He never had a relationship with Sarah...At this, Manny loses all his 'Powers.' It is the bear itself which snaps Hank to reality (if just for a brief moment) this is the first genuine/real interference with his fantasy. Hank manages to fight back by reestablishing his schizophrenia....The bear wasn't dragging Hank away....It was dragging Sarah...As Manny is a schizophrenic manifestation of both Hank and love...It is not Manny that scares the bear and carries Hank back to 'reality' (civilization)...It was Hank and love...Hank in his own bizarre way, had found love.
The final scene is an interesting one. When Manny and Hank reach the garden with the little girl..It is Manny who speaks to her, when we learn it is Sarah's garden, Manny is again a inanimate corpse. An interesting metaphor for Hanks hope.
It's the final scene of the movie that bugged me...Manny 'Jet Skiing' away from people...an actual mass of people witness a 'living super powered corpse.' I think this was too ambiguous and a total curve-ball. Which basically renders my entire understanding of this movie, null and void.
I want to know what other people made from this movie...It's entirely open to interpretation.