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Violence: The movie is filled with gory violence, all played for humor. For example, MacGruber is an expert at ripping people's throats out, which he does, several times, with nothing left to the imagination. There are innumerable guns, bullets fired, and dead bodies. Blood is sprayed and smeared. There are explosions, with characters caught inside and burned. Vicki graphically digs a bullet out of MacGruber's thigh. A nuclear warhead is at the center of the plot.
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Sex: The bottoms of two male characters are occasionally on display, and more than once with celery stalks sticking out. (The men are naked, but their genitals are not visible.) There are also two loud sex scenes, with no nudity (other than male hindquarters), but very graphic all the same. They involve graphic thrusting and language. Additionally, strong sexual language is heard throughout the movie, including a gay joke, reference to "date rape," and MacGruber telling an explicit story about a college girlfriend. An older woman who is posing as an artist's model is seen partly naked (one breast exposed), and some sexy pictures are seen on a wall.
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Language: Extremely strong language is used throughout, starting with dozens of uses of "f--k" and "s--t," as well as "asshole," "dick," "vagina," "God," "Goddamn," "bastard," "retard," and "butt." Characters are seen extending the middle finger. Additionally, the villain played by Val Kilmer is named "Dieter Von Cunth," and characters get no end of enjoyment saying his last name again and again.
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Consumerism: Stuck in the 1980s, MacGruber drives a Mazda Miata and listens to a Blaupunkt stereo (the latter of which is mentioned by name several times). Several mentions of Molsen beer, Coors Light appears in one shot, as does Tazo tea. There's also a reference to a product called an "incredi-mop," which doesn't appear to exist in real life.
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Drinking, drugs and smoking: The heroes casually drink beer in one scene.