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Mac and Me is truly a turd. We didn't like it at all. Sorry about that.
The movie fails on so many levels especially for a children's movie. The complete lack of a relationship between the clone of ET's Elliot and MAC left us scratching our heads wondering why the characters try to do anything for MAC. All MAC and his family do to the protagonist family is fuck shit up. Twice the main child dies and twice he is saved by the "MACs" but he wouldn't remember either time as he was clearly dead, so one can't use that as an argument.
The script suffers from the typical bad movie staple of too many rewrites so the plot is pretty lost. But what the filmmakers failed to do was rewrite the entire script instead of just sections. There are places in the movie where there were clear tie ins to other scenes that were either scrapped or rewritten. Why does the family know that the government is on the lookout for spooky aliens? When does MAC get his name? When does the family decide to help the MACs? Too many gaping holes in the story isn't fun, even for bad movie lovers. It is just frustrating from an artistic standpoint and goes back into the "Kids are dumb; they won't notice" idea often put forth by studio executives.