Sure, it might not be the best heist film, but it pulls off its tricks well enough and keeps the audience fairly enthralled. The main problem, of course, is that the Willing Suspension of Disbelief is perhaps stretched too far. The common complaint - how do the Four Horsemen manage to buy their show-stopping stages and special effect-creating devices? While it's reasonable to assume that they were pulling it from the rich executive's bank account (I really can't remember his name), but still. And how are they doing it after they straight-up drain his bank account as karmic punishment? He surely is nowhere near that forgiving. (And how'd he get out of those chains, anyway?) The other big thing about the movie (not necessarily a bad one!) is that is somehow manages to resemble a Wile E. Coyote or Tom and Jerry cartoon more than anything - in this case, Dylan is the Coyote and the Horsemen are the collective Roadrunners. This makes the twist (that Dylan is one of the Horsemen) that much more shocking - it flips the entire cast's group dynamic on its head. The characters themselves, while seeming a bit too flat, serve their purposes reasonably well. In short, the film is much like the magic tricks contained within it - it's great fun as long as you don't stop and try to analyze it too hard, or else it loses its luster. Nonetheless, it has a few moments of smart writing that I really liked.
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