Harry from AICN says the un-PC aspect is not even the worst one of it:
The film is padded by an hour of completely unnecessary, worthless, offensive and repugnant sequences that do nothing but tread water. Be it the family dogs ****ing, twice. An extended sequence of Mom hopped up on pot brownies on a reefer madness binge. The well talked about racist foul-mouthed robots that are built in monkey proportions, have a big shiny gold tooth and do nothing to advance the story an inch. It's almost like Michael Bay showed the script to George Lucas and Uncle George let loose with another of his awesomely inappropriate animated racial slurs. But the racial stuff isn't limited to just the animated variety. There's a black man with bad teeth working in a Butcher Shop to earn new teeth that kinda blew my mind. But my problems with these things aren't so much of the PC variety.
I'm all for off-color humor and thumbing your nose at the PC police. But I really would like it to serve the story. Michael Bay is famous for pointless asides, and this time he has a solid hour and a half of story telling, padded with absolute ********.
Now - I know I'm supposed to be the big Michael Bay apologist - for the record - I loved and continue to love BAD BOYS 1 & 2, THE ROCK and ARMAGEDDON. I feel PEARL HARBOR was an hour too long and it hurt what might have been a better shorter film, much like this film. And I really really strongly dislike THE ISLAND and TRANSFORMERS.
This latest film I found more tolerable than the last one, if only because I enjoyed Prime's battle with 3 Decepticons in the forest. And the Egyptian battle sequence, especially with the modified Prime.
But you have to remember, I didn't like a single action sequence in the first film. I rewatched TRANSFORMERS on Blu-Ray before going to the theater today, because I wanted it fresh in mind. I do feel that John Turturro is better this time out. Megan Fox was hotter in the last film. But this film has so much obviously wrong with it, that you have to wonder if anybody in the process ever told Michael Bay that he was ****ing offensively ******ed.
http://www.aintitcool.com/node/41512