What was not obvious in Simon's one-sentence synopsis for Paramount is that the conflict was based on the clash of extremely different personality types. Ultimately, it is the creation of Oscar and Felix as an "oil and water" mix that makes it possible for The Odd Couple to be tremendously funny.
Simon creates these contrasting character types with the effective use of theatrical detail, most notably with carefully crafted dialogue. Sometimes it is the words of the character himself that establishes the "type" as when when Oscar enters hurriedly in Act I carrying a tray with beer, sandwiches, a can of peanuts, and already opened bags of pretzels and chips.