i wrote a longer review, about the film and the dvd, for another site, so i'm just going to quote it here.
It would be easy to simply dismiss this film as a B-grade Lethal Weapon knock-off. However, when one actually looks at the strange pedigree of this film, as well as the excellent presentation this disc is given at this price, it's much more than that.
Fans of "so bad it's good" cinema will immediately recognize Robert Z'dar, famous for his titular role in Maniac Cop, and supporting roles in Cherry 2000, Tango & Cash, Frogtown II, Soultaker, and many more. With a jawline like his, you can't help but recognize him. Initially, one might think that Samurai Cop might have some connection to the Maniac Cop franchise, but there isn't any link besides Z'dar himself.
The story here is about the Katana Gang, and their growing grip on Los Angeles. The police can't seem to make any headway on supressing the gang's activities, so they decide to fight fire with fire, and bring in Matt Hannon's character, Joe Marshall, the "Samurai Cop".
During his war on the crime syndicate, not only does he have to fight off a slow old martial arts master, but his main love interest, another cop, is attacked by Z'dar and his cronies, and has boiling hot oil poured on her. It's not made explicitly clear where the oil is spilled, but I'll leave that to you to figure out.
Of course, the finale comes when Marshall and Z'dar's character face off in a clumsy, sped-up sword duel (watch for Z'dar's less-than-fluid movements), which becomes a loosely choreographed hand-to-hand battle.
The disc itself is a great presentation. Joe Bob Briggs, the patron saint of corny cinema, not only introduces the film, but you have the option, if you prefer, of watching the film with his sage commentary. The aplomb with which he treats the material is amazing, giving you the impression that as hokey as everything here is, he must have seen much, much worse during his career as a midnight movie host.