I would suppose that children will like it. Fan's of The Big Show will no doubt love it.
Walter is an oversized orphan who finds himself in the ring so that his manager can earn much needed loot. A simple plot. Of course the manager sees the error of his ways and they all live happily ever after.
There has been much criticism of WWE films. This is by no means the worst, but Oscar nominations are unlikely. However, it is great entertainment to keep the children occupied during the holidays, and there are some funny bits. They are unlikely to learn anything bad from it.