It is, appropriately enough, a jury-rigged patchwork creation, made up of lame repetitive gags and a lot of stuff we've seen done before and better in other movies, particularly Zoolander, Austin Powers and Hot Shots!
In this regard, it’s similar to Austin Powers.
Surely Taccone — who makes an inauspicious directorial debut with MacGruber — remembers how much a strong and colorful foe like Dr. Evil contributed to the fun and mayhem of the Austin Powers’ trilogy?
Beyond the MacGuyver spoof, however, the film takes shots at pretty much every action movie of the 1980s -- from First Blood to Lethal Weapon to Die Hard -- and the result is a feature that does for that genre what Austin Powers did for 1960s spy flicks.
Director Taccone does what Jay Roach never managed in the " Austin Powers " movies: He visually nails the genre, and not just in the obvious ways.
The satire isn’t really of “MacGyver,” but an Austin Powers-type parody of the ridiculousness of action movie climaxes.