When they broke out the coke jokes, I thought, "Okay, Kal Penn never intends to return to the White House -- or run for office." But otherwise, I enjoyed it well enough, despite the lack of the sharp political edge which H&K #1 & #2 had.
I'm not familiar with 3D, so I loved the clouds of smoke and Santa's sleigh. I'm just easily amused, what can I say? And I enjoy NPH and Danny Trejo though the reviewer is right: NPH's role was just nasty in this one, not as funny as it ought have been. No sparkly unicorns this time. OTOH, his Rockettes routine with H&K was utterly charming.