The opening and narrative by a P.I. is directly emulating the film noir Sunset Boulevard (1950) which has a similar intro with a person face down in the pool (the P.I.) but is narrated by said murder victim.
Title translates 'Broken Dreams'
Jerry has a job interview with a company called "Initech"; this was the name of the company the main characters all worked for in the movie "Office Space" (1999), and is presumably an homage/reference.