I haven't seen the movie. I don't want to see the movie. Heck, I don't even like acknowledging the movie's existence. But some people have it as their jobs to acknowledge, see, and yes, even attempt to rationally critique the movie.
And they should be applauded for their efforts. Behold:
Commentary Tracks of the Damned: The Spirit, via the Onion AV Club.
I post this as a warning to the unwary, and an opportunity to once again issue the clarion call so that it might thunder from every throat and cause the very firmament to resound with the cry:
"Die in a fire, Frank Miller."
... seriously, read some of the quotes they excerpted from the commentary. The man seems like walking scum, and not just because he's a lecherously misogynistic hack. Although that may be the main reason.