Seems to me like most of the negative votes come from fans of the original show.
I am glad I never saw it, because I think this is one of the funniest movies I have ever seen. I love Bilko's character. Martin plays a charismatic, scheming yet kind hearted con artist.
I love his comic timing in this movie. It's definitely my favorite Steve Martin role.
I think part of the reason I like Martin, is for the same reason I like characters like Bugs Bunny. He always comes out on top, and is usually in complete control of a situation. I love that type of role - who does not want to be more like a Sgt Bilko?
I thought almost every scene was funny. I liked pretty much every actor in it. It's not for serious people. I sometimes wonder why serious people bother to rate comedies at all - some people were born with no sense of humor, from what I can tell.
For those people who dislike (or are bored of) put down humor, sex humor, or gross out humor, this is none of those (Not that I don't mind some of that, but a change of pace is always welcome.)
It's a politer, lighter, silly humor almost cartoonish, in a good way.
I have seen this movie at least three times, and still laugh at it.
So if you are not a fan of the TV show, I think you will like this in spite of the shockingly low review of this movie.