It was about him seeing the Mall Cop guys wife cheating on him and having to tell his friend / co-worker about it.
He and the King of Queens guy are business partners and the very demanding project they are working on is a way to make electric cars sound like ICE cars. Because ICE cars are "gay" (they literally pitched that to Ford execs using those terms).
There are plenty of people who tie masculinity to engine noise, even today.
That movie was terrible, by the way. I downloaded it off Netflix before a trip so I watched it, but would not recommend it if you have other options.