The film has taken flack for being homophobic, in part because the Persian God King Xerxes is portrayed as being aggressively androgynous. While hardly historically accurate, the decision to portray him that way is a legitimate artistic choice. Ancient gods often had androgynous or hermaphroditic qualities, and the character definitely amps up the fantastical quality of the story.
Along with some really amazing action scenes, there is a secondary plot dealing with the politics going on back in Sparta. Leonidas and his wife, the unfortunately (yet historically accurate) named Queen Gorgo have a surprisingly complex relationship for a battle movie. I actually found myself wondering if they were overdoing the Grrrrrl Power bit while watching the movie, but then I looked it up when I got home. Apparently women in Sparta were unusually powerful compared to their contemporaries elsewhere. When the men are away at war all the time, someone has to keep things running.
Oh dear, there I go again with the history. For a wild action movie, they did include a remarkable amount of historically accurate detail, but it would be silly to call this history. In fact, one element of the story is the idea of storytellers sitting around a campfire, spinning a yarn that is intended to inform, inspire, and entertain, with emphasis on the latter two. The story of King Leonidas and his band of Spartan soldiers has been told and retold untold thousands of times since the battle occurred, because it’s a great story. It makes me sad to imagine we've become unable to simply appreciate a good yarn. 300 certainly creates a fantastic vision which does the tale justice. I encourage you to leave your politics in the car, buy an extra large bag of popcorn, and enjoy it.