The beach where the Americans landed is written as "Calasio". There is no place in the Philippines with that name. The correct place is "Calasiao" (in the Province of Pangasinan). Also, the front line where the prisoners were brought safely to is not "Talevera". Again, there is no place in the Philippines with that name. The correct name of the place is "Talavera".
Colonel Mucci states "The plane will buzz the camp at 1800, Lt. Reilly will fire the first shot at 1930 and Capt Pajota will blow the bridge at 1945..." The Filipino setting the explosives under the bridge at 1800, when the plane flies over, sets the timer for 2 hours.
When one of Major Nagai's men shoots a prisoner, the prisoner falls of the steps and the radio he was carrying falls to his side. When Nagai and the man walk up the steps into the guard house, the radio is gone.
The terrain in outdoor scenes consists of grassy areas with trees common in North America (e.g. Oak, Pine), not native tropical terrains and trees (e.g. rice fields, Banana, Mango) common to the Philippines. Needle bearing trees are not seen in the Cabanatuan region of the Philippines.
In the film the plane that flies over the camp to distract the guards is a Lockheed Hudson. In reality the plane used was a P-61 Black Widow. However, there are only five P-61s still in existence, none of which are airworthy. Therefore the filmmakers were forced to make the substitution.
In the opening documentary, the voice-over speaks of the Japanese attack on Pearl Harbor. At that moment the viewer doesn't see Japanese airplanes attacking (what should have been), but American 'Dauntless' dive bombers. Nothing but a handful of American planes flew during the attack and certainly no squad of dive bombers.
The exact same background shot of a Ventura bomber followed by two single-engine planes flying left to right is used three times during the film, twice at the beginning as they are planning the mission on the beach and then once at the end when the raid is over.