This comedy about a prodigal son, returned from the wilds of New York City to his family in Cincinnati, seems to float out of memory even as you’re watching it. Ms. Rebeck, the author of“Seminar” and “Mauritius,” keeps throwing out weighty subjects — from the ethics of Wall Street to the existence of God — but never cultivates them into anything approaching a solid existence. They all blur into a single jet stream of semisnappy dialogue before changing course a few times and evaporating…For at least its first 15 minutes “Dead Accounts” does manage to command your attention. That’s because its first scene is essentially a sustained aria of nervous energy for Mr. Butz...Ms. Rebeck doesn’t seem to have settled on a tone or, for that matter, a subject. “Dead Accounts” is, I think, meant to be about the inflation of the superficial in a materialistic society, and the attendant, unsatisfied craving for belief...But the play never follows through convincingly on any of its ideas.