I disagree. I think it's a crappy letter. First of all, Owen had no hand in the writing, directing or producting of the Dupree movie. It sounds like Steely Dan has a legitimate gripe, but take it up with the producers. What's the point of publicly insulting both of the Wilson brothers? They just come off like bitter washed up pricks.
Besides, I think both Owen and Luke have been good in several good movies. And they have some nerve calling the Wilsons out for fluff roles, considering Steely Dan has been on the same greatest hits tour for three decades.