If anyone isn't aware of Jackass, it's a bunch of guys who do silly and dangerous things, endangering their own life and limb. In this case, in 3D.
For me, this kind of film ranks somewhere above horror, and below sci fi. Obviously it's aimed at a specific target audience, mainly young and male, I'd guess, who like to drink a lot and do (or thinking of doing) very stupid things. I can't quite see the difference between this and You Tube clips, except that they're free and don't last as long.