These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
Dude, Not Funny!: While the story is more of a drama, the comedic elements set within a Nazi concentration camp and the plot revolving around children being put to death is a little much.
Mis-blamed: Many people believe this was Lewis' project alone. While he did write the final treatment and direct it, the original script was around for a decade before he was involved and, as mentioned in the synopsis, there were many problems with the production that Lewis had nothing to do with.
Narm Charm: Some comedians who have read the script have noted that the movie falls in this trope. In fact, Janeane Garofalo and Ben Stiller once tried to have a public reading but they were quickly shut down by an Army of Lawyers.
So Bad, It's Good: The movie has been screened privately for select Hollywood insiders and this is often the reaction. Harry Shearer once saw the film and noted that it was "perfect in its awfulness". The other frequent reaction is that it's just utterly without redeeming merit.