Arlo Wiley’s review published on Letterboxd :
My HBO Go encounter with Dumb and Dumber worked so well when I was looking for something stupid to fall asleep to that I temporarily lost my mind and thought the incredibly dumb-looking MacGruber might work similar wonders. Nope (surprising no one).
The MacGruber sketches on Saturday Night Live were never that funny, and like most SNL movies, I have no idea why anyone thought it would be a good idea to stretch them to feature length. I've never seen a single episode of MacGyver, so I didn't get any direct parodies besides the simple conceit that MacGruber is able to make gadgets out of anything, but I did get the joke that it was trying to turn 'roided-out '80s masculinity on its head. I think. I don't want to give it too much credit. To see that kind of thing done well, check out the last act of Pineapple Express. To see that kind of thing done tediously and almost without wit, check out MacGruber. The movie is occasionally funny just by virtue of how far everyone involved is willing to go to look ridiculous, but most of the jokes are typified by the scene where MacGruber shoves a celery stalk up his ass and hops around as a distraction. No, for real. Instead of the dialogue having punchlines, it has numerous lines like, "I cannot wait to cut off your dick and shove it in your mouth!" There's a lot of shock humor, but not enough actual humor.