The film is based on an actual incident in northern Iraq on July 4, 2003: US soldiers arrested 11 Turkish officers and pulled bags over their heads before taking them away. The images were an insult to Turkish nationalists and anyone concerned with the country's honor. Many Turks also suspected the US was taking revenge for the Turkish parliament's refusal to allow the US to move troops through Turkey into Iraq during the 2003 Iraq war.
The main theme of the movie is revenge (and maybe even the reason for the movie itself). The film follows a Turkish intelligence agent as he seeks to avenge the officers and restore their honor. This wouldn't be so bad if the film didn't portray the opponents of Turks and Muslims so brutally -- the bad guys in this black and white world are the Americans, the Kurds, the Christians and the Jews.
It was very obvious that this movie was a cheap low budget propaganda, i mean if you want to lie at least do it properly! People aren't that shallow when it comes to politics! Not to mention the goofs and the inconsistencies and the illogical sketches, the dialog was cheesy and so on could go forever.
If you want to watch it you won't have my blessing, but hey; that's just me!