If you want to see a humorous movie about the hijinks of an odd group of characters looking to enrich themselves during a WWII battle, see Kelly's Heroes, instead of this movie. The Last Drop tries for humor and misses... or misfires.
On the plus side, the movie flows fairly quickly and the action sequences are decent. There is a plot which might be interesting if some other pieces had fallen into place.
However, the script is weak and the acting is wooden. There is a very inauthentic feel to the movie, from haircuts to background music. The last 20 minutes are somewhat confusing and in some ways, leave huge gaps of logic.
All in all, not an utterly horrible movie, but a premise done much better in Kelly's Heroes.