What are these two people talking about?

M: Hi, Kate, you look happy.
W: Yes, I just saw a very funny film on TV.
M: What was it about?
W: It was about a careless man who got into trouble wherever he went. He couldn’t do anything well.
M: So you liked it?
W: Yes, I did. It made me laugh a lot.
M: But I’ d rather see something not only interesting but also instructive.
W: Oh, James, don’t be so serious. People sometimes need relaxation.
M: That’s true. But I think that watching TV is not just for entertainment.