The Spirit is pretty lame. Frank Miller co-directed Sin City, but I'm pretty sure that Robert Rodriguez really directed it, and Frank Miller just gave opinions. But he let that co-directed by credit make him think he could direct a movie himself. Well, he can't. The Spirit looks good, and that's about the only good thing I can say about it.
Gabriel Macht (as The Spirit) gives the most bland performance since Paul Walker. Samuel L. Jackson tries to pick up the slack and he ends up chewing the scenery like Mr. Creosote. At least he was fun to watch, but it was pretty bad. Stay away from The Spirit.