A few thoughts: Italian horror has never really been my strong suit, but I can generally appreciate certain elements of this type of film. While this movie doesn't have the incredible dynamic visuals of one of Bava's efforts or the particularly memorable music of an Argento film, this movie has one element that is generally sorely lacking in a majority of Italian horror movies: a good sense of humor. Based on the works of the creator of Dylan Dog (this is similar, but not quite the same), there's a very sick sense of humor and personality brought to this movie thanks mostly to Rupert Everett, who is the kind of actor who always brings a smarmy charm to his roles and can make anything watchable. Luckily the material here is interesting and the visuals are pretty neat (if a little grubby), so it doesn't all fall on his shoulders to carry the movie. It isn't the greatest horror comedy around, but it's funny, tense, and looks good while doing it. An upper echelon zombie movie.
Who would I recommend it to? Fans of Italian horror, zombies, and horror comedies should probably find this enjoyable.