For new comers to the franchise, the film does offer a good gateway into the Tiger and Bunny Universe and, considering the spate of comic book movies coming from Hollywood, the premise should not be too foreign. However, it could prove mildly confusing as this collection of super heroes does not have the benefit of films devoted to their individual back-stories. Nevertheless, the film does a fairly good job of establishing the setting and leaves some room for speculation for the next film. For Tiger and Bunny old timers, there is enough new material to keep them guessing and interested. Over all, the movie is a nice compromise between bringing in new people and keeping the old audience entertained. The visual upgrades are noticeable, but the aesthetics haven't changed; it might have been amusing if they tried to add new product inserts. Blue Rose, the ice queen teenage idol and Pepsi NEXT mascot, is still Blue Rose, and Fire Emblem is still ripped and camp gay, but for better or worse the big time camera did nothing to trim Mr. Legend's (the first hero and Kotetsu's idol) generous waistline.

Hopefully this movie will be enjoyed by new comers and possibly even non-anime fans. Kotetsu is by far the most western of the heroes when it comes to characterization. While a western audience might be a little offended by the camp gay portrayal of Fire Emblem (being Black might not help matters much depending on your feelings on the matter), Kotetsu is very much the everyman archetype that you often see in western fiction. The one change I did notice was that Kotetsu's wife comes up fairly often. While this change isn't too drastic, I think it does help establish Kotetsu as a father, widower, and dutiful son. It makes one wonder if they will even bother to include Blue Rose's slight infatuation with him, let a alone go for a May-December Romance.

I am not sure if they will make a conscious decision to alter or entirely drop some of the TV arcs because of superficial similarities to movie arcs like the city hostage scenario in The Dark Knight Rises. Lunatic was not yet introduced, but it will be interesting to see what direction they will take if and when he reveals himself, but with the changes already made, I would not be surprised if they deviate entirely from the TV series. All in all, it was a very concise movie that doesn't drag much and offers plenty to viewers who tuned in when Tiger and Bunny aired. The story may change in places, but the spirit remains intact. As a standalone film it works as an action comedy, more so if the viewer has some super hero IQ.