"Time to go pound some Cunth."
I'm completely unfamiliar with the MacGruber character, as I've never seen the Saturday Night Live skit that his character originated from. What I am familiar with, however, is unabashedly dumb comedies, and that describes MacGruber pretty well.
If you've seen any of the other SNL movies, then you have a pretty good idea of what to expect from this one. Some of the jokes work, some of the jokes work the first time only, and some fall flat on their face right out of the gate. On the positive side, there were quite a few times that I found myself laughing loudly at some of the absolute ridiculous stuff the R rating allowed them to put on the screen. (Celery? Really?) That kind of humor won't appeal to everyone, but what kind does?
Kristen Wiig was great (I'll happily admit that I love that woman), Will Forte was funny in spots, Val Kilmer was a bit of a failure as his character (I bet Heat feels like a loooong time ago), and Ryan Phillippe just seemed shocked that this is what his career has come to (Celery? Really?).
In short, this is a hit and miss comedy. It was slightly more hit than miss for me, hence the slightly positive rating. If the average episode of Saturday Night Live is entertaining to you, MacGruber might be, too.