I just finished My Dinner with Andre, and frankly I'm a little annoyed about what they don't bring up.

I honestly feel like Wally gets very close (but doesn't) to spelling it out to Andre:

"Buddy, not everyone can go to Tibet, India, Sweden, and Scotland and host Buddhist monks in their house within the span of a few years. Andre, you are rich. I'm really hoping you pay for dinner because I'm struggling to make rent. It's all well and good to go off to the Sahara for a few weeks to try and make a movie with a few people on a whim when that decision won't wreck your financial situation and leave you destitute (like schmucks like me). You can fly to India and complain about being a tourist, where I consider taking a cab a treat."

Of all the stuff they talk about (and boy do they talk about a lot!) they never once talk about the elephant in the room: money. Andre is rich enough that he never seems concerned by it, where as Wally is. Wally's practicality (everything is relative...) is based on the fact that he needs to be this way to survive.

In comedy films like Office Space or Yes Man, when the character let's go of all inhibition, things magically work out for them, but in the real world that is rarely the case. It seems so clear that much of their difference of opinion is based on their financial difference.