Could it be Mystery Men? It is a comedy super-hero film with Ben Stiller, William H Macy and I think the scene is where Gregg Kinnear's character gets killed off in a discussion about switches and toggles, and then gets disintergrated. I could be wrong...
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"Think like the whelp, think like the whelp, think like the whelp... " Captain Jack Sparrow
"Hello. My name is Inigo Montoya. You killed my father. Prepare to die." Inigo Montoya