It's plumbing depths of taste you didn't know existed, but in puerile ways that no else would probably bother thinking of. It's everything the title suggests, but even more so. It's cheap, trashy, offensive and another Iguchi triumph.
Reasons to watch this film include... uh, okay, let's rephrase that. Things in this film include:
1. The toilet of the dead. Yup, it's here. It's in the title for a reason. It's only in one scene, actually, but that scene's probably the film's highlight, if you define that as "most batshit crazy thing that you can safely say won't appear in any other movie". Welcome to a new definition of the word "gross". You've got to admire Asana Mamoru for being willing to shoot this scene, by the way, which isn't exactly enhancing her dignity. (She even worked with Iguchi again, in Prison School.)
2. A martial arts heroine in a short skirt, doing high kicks.
3. Multiple vomit scenes.
4. Farting as a plot element, with yellow CGI gas.
5. A genuinely original double kill at the 64 minute mark. I'd never seen that before. (Everyone else had too much taste.)
6. A flying finale that will stop me from ever seeing Superman in the same light again.
7. "Have diarrhoea in Hell!"
8. Some deliberately broad performances that work. Admittedly it would be quite hard to break a film like this, but even so the riper line deliveries felt to me as if the actors were getting into the spirit of things. No one's taking the piss. I found "Danny" both likeable and amusing, for instance, even though he's playing a comedy dork with a Please Flush My Head Down A Lavatory haircut.
9. Asami Sugiura, aka. Asami, a veteran of many Iguchi films. I love Asami. Admittedly here she's only playing "Female Zombie", but it still pleased me to see her in the cast.
10. Rectally transmitted alien mind control parasites that could be argued to resemble hentai naughty tentacles.
11. An example of defeating a zombie without destroying the head. Groin, meet axe.
12. A flying eyeball into the mouth. Hey, I laughed.
13. Less exploitation than you might be expecting, actually. Asana Mamoru never gets out her (huge) boobs, for instance, although that's hardly enough to make this one of her classier roles. When Iguchi does decide to get sleazy, though, he'll be going out of his way to be gratuitous. Don't watch this movie if you're easily offended by... well, by most things, really.
I'd call this one of Iguchi's best films, actually. It's trash, but it's furiously inventive trash. That's not saying much, admittedly, since I often find Noboru Iguchi a bit hit and miss. He's not as debased as, say, Troma, but this tends to mean that his films aren't sufficiently transgressive, crude or shameless enough to get much of a reaction out of me, instead just being a bit "meh". He's silly, but not funny. Troma's more obviously going for laughs. This film, though, is nearly up there with Sukeban Boy (his lowbrow masterpiece) in doing things you won't believe you just saw. It's disgusting enough to be funny. Yes, it's childish to make a zombie film based entirely around poo, farts, arses and vomit, but you can't accuse anyone here of only going halfway with that premise.
This film is officially Not Funny. A lot of people say so. Just thinking about it will bring shame upon your ancestors. Personally, though, I thought it was kind of amazing. Halfway through I assumed it was almost finished, because it seemed impossible for the film to keep up this pace of trashy ideas. I was wrong. It's brilliantly, disgustingly inventive. The childish gags never got stale and the film never stopped surprising me. It's a magnificent torrent of vulgar bonkers nonsense, although admittedly not everyone will see this as an achievement. It's an Iguchi film I'd actually recommend, albeit only to carefully selected audiences. A drunken late-night student party, perhaps. I thought it was good.