A typical Lunar New Year comedy. Take a large ensemble cast, a completely nonsensical plot (though it appears to be a sequel to an old Shaw Bros classic) and a trio of comedy directors to helm the project, and what you end up with is some trademark Hong Kong comedy chaos.
After defeating a group of malicious landlords in the 70s, Kung and Kin grow apart and become sworn enemies. They still live in Hong Kong 40 years later, selling phones in competing stores, but they try to trip up each other's business all the time. When a wealthy businessman tries to buy up all the stores in their quarter, it seems they'll be forced to work together once again.
The quality of these comedies tends to vary, 72 Tenants of Prosperity ends up somewhere in the middle. The constant bustle is quite amusing and there are some decent gags, but the jokes can be pretty childish too and the film's a pretty big mess with lots of ups and downs. Decent filler, but impossible to recommend unless you know what you're getting yourself into.