Well, I was convinced to go see "300" tonight with my fiance and a few other couples. I must say it was visually stunning. One scene where Persian ships were being ripped apart in a storm was so visually pleasing that I realized my mouth was gaping open at the end of it. It really is amazing that the film was produced completely on a sound-stage. A lot of the banter between the Spartans was pretty humorous too. Especially when a guy that loses an eye says that he's fine because the gods saw fit to give him a spare. The movie is not short on testosterone, that's for sure.
While the graphic novel was based on ancient history, it isn't very accurate, but if you thought it would be, you didn't do your homework before buying a ticket. It presents a very complex historical event in simplistic terms. Spartans = the good guys, Persians = the bad guys. The movie did at least present the Persian fighters in a somewhat sympathetic (well, sympathetic isn't the right word but my vocabulary fails me at the moment) light because they were enslaved by Xerxes (who looked like an 8 foot tall drag queen). I also assume the Spartans wore a little more armor than the actors in this movie did, but I didn't mind gazing at their abs so I can't complain about that inaccuracy.
There was a lot more T&A than I thought there would be. One sex scene between the king and queen would have felt at home in a soft core porn movie. The gratuitous and unnecessary graphic nature of this scene was so obvious that the theater erupted in laughter.
If you liked Sin City and don't care that history is only a faint backdrop for lots of special effects and gore, then you'll love this movie. It doesn't pretend to be more than it is: mindless entertainment. I give it a solid B. A fun watch, but not something I would watch again. I don't see it as being enjoyable without surround sound and a big screen.