That’s the Way It Is (a title that hints at Nilsson’s acquiescence; he originally lobbied to name it Eldridge & Beaver Cleaver U.S.A.) is probably the least subversive album Nilsson ever made. He accepts these songs at face value, playing them with as much conviction as he could muster at this trying stage of his career. His straightforward renditions of George Harrison’s “That Is All” and America’s “I Need You” are smooth, singed by fleeting moments of urgency in Nilsson’s voice. Even though the songs are given exceedingly plain arrangements — especially in comparison to the outlandish accouterments of previous Nilsson efforts — there is something impossibly sad within the renditions of “A Thousand Miles Away” and “Sail Away,” the latter of which marks Nilsson’s re-acquaintance with the work of Randy Newman, his old friend and competitor. There is a weariness embedded deep within these recordings, several layers beneath the surface. The feeling is so naked and inevitable that it makes the listener weep — provided he can receive the signal through the glossy muck.