I mean really. With lines like "NO EGG ON MY FACE", and the whole thing with the cat, and, of course, the unforgettable Nazi sequence, I just can't take this seriously. There should be midnight screenings for this movie like The Room!
It's absolutely a comedy. Problem is, a lot of people don't get this style of humor anymore. They think they're supposed to take it seriously. This sub-genre of comedy is called "campy." It used to be MUCH more popular. Some classic campy films are Batman: The Movie (starring Adam West - absolutely hilarious I highly recommend it), 007: MOONRAKER (classic Roger Moore spouting some of the best/worst one liners in Bond history), and the 80's fantasy flick The Princess Bride (starring Cary Elwes and Andre the Giant).
A number of Bond films have taken this route, but in my opinion the above-mentioned Moonraker is the best. This type of humor is very tongue-in-cheek, typically very exaggerated. Also, these movies live or die on their one-liners.
Its truly a shame that people don't laugh at this type of stuff anymore. I don't know why no one gets it. It worked for decades and audiences loved it, but when something great like The Spirit comes along, no one seems to get it.
Obviously, they were aiming for camp value. But most of it was quite grating and distracting, as well. Almost as if the movie was trying to be campy and take itself too seriously, at the same time.
I was just commenting in another thread that I thought the scenes with Sam Jackson and Scarlett Johannson stole the movie, and it was because of the camp. The scenes were so ridiculous and off-the-wall that I could have sat there watching their various costume changes all night. lol