Do the right thing.
That's the message in this movie. No matter how high an official may rank, they aren't immune to the law; there are consequences. However, there's an equally interesting, and I believe persuasive, point that maybe we, as civilians, don't want to know the truth of what measures our military takes. This movie is appropriate for mature middle-school children.
It's laughable that an oral sex reference was voted "inappropriate" for 16 year olds on this site. When I was in middle school, oral sex was completely out of the question. However, the children even two years after me considered it to be nothing. I graduated high school in 2003. Regardless of your opinion about the promiscuity and sexuality of middle and high school students, it's only fueling the flames of rebellion to pretend the situation is something other than what it is.
And what a tragedy it would be for these young adults to miss such a powerful film. It's the kind of movie that makes you want to be a lawyer.
Like I am.