The first act, which is about 8 minutes long, shows Ben-as-Hurley's-no.2 and, story-wise, is the lesser of the two acts. Ben serves as 'the show', here, to the two Dharma Initiative employees who are 'the fans'. It's part information-drop (for instance, an official explanation is offered for why women can't get pregnant, though I a) don't know why this was necessary, since it was easy to guess, and b) think it creates an additional hole in the writing, since it seems like we're supposed to assume that Ben knew this but he clearly didn't when he recruited Juliet. but anyway...) and part meta-commentary.
This is the part that's probably too cute by half. But at least if the show is telling us to let go, again, it's in a wholly ironic way, as opposed to the too sincere delivery of the same message in the finale. In the finale, the light had all the (ultimately unknowable) answers; in the epilogue, we're teased with Ben's binder of DVDs - a far more appropriate LOST version of the suitcase from Pulp Fiction.
The second, shorter act features Ben's rescue of Walt and a super-brief cameo from Hurley, now seemingly settled into his new role and ready to offer Walt a job - as Hurley's apprentice, presumably. (If I'm being pessimistic, I might ask whether Walt is the best person for the job, given his somewhat malevolent powers - whether he's better suited to be the next Man in Black than the next Jacob.) This is the lore bit of the epilogue, which is nice even if it isn't strictly necessary - the mission doesn't end just because Jack, Jacob, and the Man in Black have died, and it won't ever end - but wouldn't have worked in the finale, and so is perfect as an epilogue for the DVD. It's the lead-in to the Further Adventures of Hurley, Ben, and Walt series that will never happen.
And if it doesn't make you smile, you probably never liked the show in the first place.