Common Sense Note
Parents need to that although kids who watch South Park might be intrigued by this raunchy, over-the-top puppet action comedy from the show's creators, it's absolutely not age-appropriate for young viewers. The fact that all of the characters are marionettes -- and that all of the situations are played for comedy -- doesn't change the fact that the graphic violence and sex scenes are meant for adults only. Characters are shot, blown up, decapitated, sliced in half, and burned; in the sex scenes, they're shown fully naked engaged in very explicit acts. Plus, the language is vulgar to the extreme, there's drinking and smoking, and a fair bit of the humor relies on jokes that could be considered homophobic (for example, an organization based on the Screen Actors Guild is called the Film Actors Guild so it can have the initials F.A.G.).
Sexual
Content
The characters may be puppets, but in a few intense sexual scenes, nothing is left to the imagination. There are naked puppet bodies, explicit sex acts and references, bodily fluids, etc. The unrated version includes even more.
Violence
Gory and explicit puppet violence. Within the first five minutes, half of Paris is destroyed, while marionette people (including civilians) are gunned down with machine guns and bazookas; this theme continues throughout the movie. Characters are killed point blank and tortured, body parts go flying in explosions, there are numerous instances of decapitation, and someone is set on fire. An actor falls from a great heights and lands in an explosion of blood. Many threats of painful and explicit abusive acts. One male character forces another male character into a sexual encounter not because they're homosexual but as an expression of power.
Language
Frequent use of very graphic language, including "c--k," "c--ksucker," "c--t," "f--k," "f---er," "motherf---er," "p---y," "s--t," "t-ts," "ass," "a--hole," "balls," "bastard," "bitch," "butt," " damn," "dammit," "goddamn," "hell," "jerk," "piss," "crap," "slut," "whore," "ho," and more.
Social
Behavior
Sure, it's a parody, but absolutely nothing is sacred in this movie. Arabs are characterized as terrorists who have WMDs, Gary is in musical called Lease (a parody of Rent) which features a song about everybody having AIDS, and stereotyping goes to extremes.
Consumerism
Many Coca-Cola billboards, Morgan Stanley billboard, Levi's logo, Jose Cuervo, Tanqueray, Grey Goose vodka.
Drugs / Tobacco /
Alcohol
Boswell always has a drink in hand, and he smokes. Characters celebrate with mixed cocktails. Gary get so drunk that he vomits violently over and over and over again, until he's lying in a pool of barf.