The plot: after a botched mission, a group a marines wake up in a hospital without knowing how they got there.
Maybe it's because I've seen too many of these B movies, but I guessed about half of the plot twists in the first ten minutes. In low-budget B movies, there are only so many reasons that a group of commandos wake up in a hospital with no memory. On the positive side, there were some decent twists that I didn't see. If you're looking for a great plot, though, I'd say that you should skip this movie. It's fairly low budget, and it looks like it was mostly shot in a warehouse.
The acting was occasionally pretty bad. There's one scene early on where the squad is pinned down by enemy fire. One of the soldiers abruptly dies, and the others pretty much just shrug their shoulders and move on. I probably had a stronger reaction to his death than they did, and I really didn't care all that much. At other times, they overacted like hell. Colm Feore didn't have a huge role, but his scenes were pretty good.
It's a bit too long, and there some slow spots, but I didn't find it as boring as some other reviewers. I'm not entirely sure who I'd recommend this film to, but if you're into conspiracy-tinged thrillers, this might be up your alley. Someone said to watch it for ten minutes, then decide if you like it enough to continue. I agree with that.