3/10
I don't see how it can be a good idea to spoof action movies when not only are there plenty of such parodies already (e.g.Hot Shots), but the original films are already a joke. This film failed to produce a single smidgeon of a smile.
The joke (and I use the term lightly) here is that MacGruber is some kind of action hero who's been missing, presumed dead for ten years, and is hauled out of his reclusive life in Ecuador by his old commander, in order for him to deal with his nemesis von Cunth (Val Kilmer in plump mode). Now I'm sure you've spotted that there is potential for a certain amount of double entendre in the name of the villain, and when I tell you that that play on words is used about 768 times, you'll know that Oscar Wilde was not involved in the screenplay.
In fact the man responsible for the dog's dinner masquerading as a script is Will Forte, who also plays MacGruber and whose only previous claim to fame is appearing on Saturday Night Live, where this character was born. SNL is credited with producing the likes of Bill Murray and John Belushi, but it is not a programme that has travelled well on this side of the Atlantic. And as has been proven a hundred times, a ten minute sketch is not really a sufficient basis for a ninety minute film, especially one that decides to skimp on plot as dramatically as this one does. Watching it, I realised that however annoying Mike Myers is, the Austin Powers films are often quite funny, and that even Hot Shots (including Part Deux) have their humorous moments. I may be missing something, but Forte seems to have the starry charisma of a multi story car park on a wet Wednesday in February, and therefore I urge you to steer well clear - if you needed urging.