After hearing that his wife is sleeping with his best friend Clay, Earl kills himself, making it look like Clay shot him. Clay avoids suspicion by making it look like Earl's truck fell into a cliff while he was driving it drunk. Earl's widow doesn't like it when Clay resists her when she presses him to continue with their sexual affairs and starts seeing another woman instead of her. Clay inadvertently befriends a serial killer named Lester Long, who murders the widow in an attempt to "help" his "fishing buddy."
At the beginning of the movie, Earl kills himself, making it look like Clay shot him because he wants to frame him for having an affair with his wife.
Clay fucks a cafe waitress at 21:48.
We see a sex tape of Clay and Earl's wife when it is shown to Clay by a lady cop at the police station at 55:00.