Common Sense Note
Parents need to know that this video game-based zombie movie features extremely gross and graphic violence, with many disgusting deaths. People are in extreme peril, and most of the main characters -- even sympathetic ones -- wind up slain grotesquely. There's some swearing (though maybe not quite as much as you'd expect, considering the butchery and the R rating) and non-sexual nudity. The heroine is a courageous and capable woman, and the good guys are a nicely multicultural bunch (even if they don't last the duration). Some of the background story might be confusing if you haven't seen the two previous movies.
Sexual
Content
Some characters allude to hot dates, but there's no sexual action. Non-sexual female nudity (in the form of clones suspended in fluid sacs in fetal positions) is viewed mainly in profile. One grotesque female zombie has a bare breast.
Violence
Frequent carnage inflicted on humans and zombies (including dogs mutated into half-rotten zombies). Impalings, squashings, slashings, burnings, and more; one zombie is pinned by a crossbow bolt, and a crow subsequently pecks out his eye. Humans are bitten by zombies, and countless zombies are shot through the skull. Monstrous tentacles squeeze out a man's eyes. A threat of rape at one point.
Language
"S--t" and "bitch" are used, though more at PG-13 levels than R. "A--hole" is a punchline over the closing credits.
Social
Behavior
Characterizations don't go very deep. Most of the "good guys" are striving to protect a convoy of the uninfected (including children), but they sometimes treat zombie killing as a sport. Villains (besides the ravenous mutated zombies, who can't help themselves) are the remaining authority figures, such as medical scientists (so callous and power-mad they even let their own colleagues get killed) and evil-businessman types -- who are all white males, by the way. That said, the good guys are nicely multicultural, and Alice is a courageous and capable woman.
Consumerism
Product names visible on computers, cell phones, and vehicles. Ruins of prominent Las Vegas casinos are identifiable. And, of course, there's the fact that the movie is inspired by a popular video game.
Drugs / Tobacco /
Alcohol
Brief marijuana smoking, social drinking.