^^^Comedy is about conflict. What exactly is your point? If it was supposed to be about what Rogen's character's choices meant, then it would have been a drama. It could have been a tragicomedy but tragedy (aka hero loses) is not a popular genre. It sounds like Observe and Report is a fairly normal character-driven piece: "We" get to vicariously identify with the hero as he acts out the conflicts we would (on one level) like to, then he is redeemed by suffering (briefly loses his job,) the happy end.
Not identifying with Seth Rogen seems natural and proper. Indeed, what's a little disturbing is the number of people who do seem to identify with Rogen. Would the movie have been better if Rogen had been killed by the cops?