Once Sandler’s character reaches New York, there’s little mention of his former spy life for the entire middle of the movie, although he occasionally relies on his matchless fighting skills to take on the likes of obnoxious drivers or neighborhood ruffians. Mainly, though, the focus of the second act is on his hairdressing career (based exclusively on 1980s Paul Mitchell styles) and his gigolo career, wherein he has sex with a succession of old ladies. Indeed, both of Sandler’s usual fetishes, grannies and enormous penises, are driven into the ground without ever becoming remotely funny or even really being made into jokes. They’re just there, each in high quantities and often together.
The third act sees the Phantom coming to New York for a rematch with Zohan, whose identity has been exposed. Instead of bringing together the first two acts cohesively, though, it ends up going a completely different direction (as the two of them team up to fight an evil real estate mogul played by a wrestling announcer) so that all three acts feel completely disparate. Act 3 concerns itself with solving the Israeli/Palestinian conflict once and for all, and showing both sides that the real enemy is hillbillies. I think. There is no reprisal of the opening spy spoofery.
Basically, You Don’t Mess With the Zohan is an Adam Sandler movie, which is a genre unto itself comprising all of the actor’s self-produced, post Happy Gilmore/Billy Madison career. And, like most Sandler movies, it does have its funny moments amidst the flat old lady gags. If you like that stuff, you’ll like this. If not, stay away... and feel no need to see it as a spy movie!
For a harsher, but valid, viewpoint, check out this blog.