Common Sense Note
Parents need to know that MacGruber is an action/comedy based on a series of Saturday Night Live sketches. During the transition to the big screen, the creators have added tons of foul language (everything from "f--k" to plays on the word "c--t"), extreme violence (including blood splatter and throats ripped out by hand) played for laughs, and sexual behavior that include some nude male bottoms and some graphic sexual noises. The movie also includes a good deal of gay humor, such as a brief kissing scene between two men played for laughs, and a couple scenes where MacGruber graphically propositions other men as a misguided bargaining tool. It's one of those movies whose goal is to make the audience laugh through increasing levels of shock, rather than actual jokes.
The bottoms of two male characters are occasionally on display, and more than once with celery stalks sticking out. (The men are naked, but their genitals are not visible.) There are also two loud sex scenes, with no nudity (other than male hindquarters), but very graphic all the same. They involve graphic thrusting and language. Additionally, strong sexual language is heard throughout the movie, including a gay joke, reference to "date rape," and MacGruber telling an explicit story about a college girlfriend. An older woman who is posing as an artist's model is seen partly naked (one breast exposed), and some sexy pictures are seen on a wall.
The movie is filled with gory violence, all played for humor. For example, MacGruber is an expert at ripping people's throats out, which he does, several times, with nothing left to the imagination. There are innumerable guns, bullets fired, and dead bodies. Blood is sprayed and smeared. There are explosions, with characters caught inside and burned. Vicki graphically digs a bullet out of MacGruber's thigh. A nuclear warhead is at the center of the plot.
Extremely strong language is used throughout, starting with dozens of uses of "f--k" and "s--t," as well as "asshole," "dick," "vagina," "God," "Goddamn," "bastard," "retard," and "butt." Characters are seen extending the middle finger. Additionally, the villain played by Val Kilmer is named "Dieter Von Cunth," and characters get no end of enjoyment saying his last name again and again.
MacGruber is not meant to be a message movie -- it's filled with crass humor, sex jokes, constant profanity, and non-stop violence. But it's all a big joke, so viewers are not meant to take it seriously. Also, MacGruber is on the side of the good guys, even if his motives are mostly personal.
Stuck in the 1980s, MacGruber drives a Mazda Miata and listens to a Blaupunkt stereo (the latter of which is mentioned by name several times). Several mentions of Molsen beer, Coors Light appears in one shot, as does Tazo tea. There's also a reference to a product called an "incredi-mop," which doesn't appear to exist in real life.
Drugs / Tobacco /
The heroes casually drink beer in one scene.