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' Step Brothers'
The films original story such as it is was cooked up by Ferrell, Reilly and director Adam McKay and the script was written by Ferrell and McKay. Along with producer Judd Apatow, these are the same guys responsible for Talladega Nights and Anchorman.
'The X-Files: I Want to Believe'
This sequel to the big screen version of the TV series was written by original series creator Chris Carter and his longtime producer Frank Spotnitz. Unlike the previous X-Files movie, this one has no connection to the serialized elements of the series. But it does follow-up on Mulder and Scullys life in the years since the series ended.
Winner: As always, the advantage must go to the film thats a non-sequel, non-adaptation. As low-brow as Step Brothers can be, its a completely original big screen creation from proven box office golden boys.