I saw this a few months ago and was shocked at how much I loved it. I'm never going to try to convince anyone it's a "great" movie, but certain scenes made me crack up so hard I'm more than willing to forgive anything sub-par that surrounds them. The scene where MacGruber is telling Ryan Phillippe's character about his relationship with Cunth fits so well with my dark sense of humor that it kills me every time I see the scene.
Lt. Dixon Piper: Why did he do it? Why did Cunth kill your wife?
MacGruber: To this day, I have no idea. We actually all went to college together. Believe it or not, we were very close friends. Then after graduation, he got engaged to her. He asked me to be his best man and right about that time, I started banging her and mowing her box. She was actually the first person I felt comfortable enough around to let eat out my butt. Anyway, shortly thereafter, she left him for me. She was actually carrying his child at the time. I asked her to terminate it, obviously, so we could start fresh. And she agreed. We were so in love. And he took that from me.
Lt. Dixon Piper: That's really fucked up.
MacGruber: Thanks.
No matter how hard I try though, I still haven't been able to convince any of my friends to watch it.