Under normal circumstances more than one use of the word "fuck" would get a film an R-rating. In this instance, the MPAA reasoned that a person old enough to be recruited by the army should be allowed to view a documentary on actual army life. However the rating also carried the notice that it was awarded on appeal to provide a better cautionary warning to parents concerned about what their children are viewing.
During a raid on a house, several Iraqi men, brothers, are captured. One of them protests, saying (in English) that he is a journalist. Some of the soldiers tell him to shut up, and he is taken away. As it turns out, this man was indeed a journalist, Yunis Khatayer Abbas. He spent time in jail, some at Abu Ghraib, suspected of plotting to assassinate British PM Tony Blair. After nine months of imprisonment, he was released, and the US has not charged him with any crime. By coincidence, Michael Tucker, the director of "Gunner Palace," heard about Mr. Abbas' story, and worked together to make his latest movie, "The Prisoner, or: How I Planned to Kill Tony Blair."