It works as a follow-up to the South Park episode, though it’s not particularly imaginative—essentially an action comedy pairing someone who happens to be a police officer with another character who is either a seal or maybe both of them are seals. There's quite a bit that isn't essential to understanding what's happening, and honestly, you don't really need to see it at all. Still, if you do decide to watch, there aren’t any major shocks or regrets awaiting you.

Source on TMDB