Lacking the full knowledge that I'm sure many books and essays contain regarding "Operation Bernhard", I'm a little hesitant to give my overall opinion on the film, and so I do so with the absence of that additional information in mind, going on what have seen in this film alone. And though indeed a fascinating story, for me the over-riding fact was that the actions of these men were not Christian actions. I'm not proclaiming that I'd have the courage to lay down my life for my fellow-man if I were in such a situation, though I pray that God would give me the courage should such a situation arise, but the fact is that to not do so is simply not Christian. Jesus told us "My command is this: Love each other as I have loved you. Greater love has no one than this, that he lay down his life for his friends" (John 15:12-13).
At the end of the film (I don't think this is giving away too much) we are told that the operation produced £132 million in fake British currency (four times Britain's foreign reserves), but that the delaying tactics of these men mean that only a small number of dollars ever got out. Well, Britain played a pretty major part in WWII and was at the time a far greater world power than she is now. In 1945 £132 million was equivalent to $528 million, which is a huge amount of money that went towards undermining the allied war effort. How much it hindered I do not know, hence more information would be welcome.
The fact that Burger's conscience was troubled so much and that he did all he could (barring giving his life) to sabotage the operation is admirable, and as I understand it the film is based on a book written by Burger. But given that, the film focussed too much on Sorowitsch, who admittedly by the end of the film, despite his riches, is seen as depressed. But again I felt there was too much of an air of ambiguity as to their actions. Perhaps what tips the scales for me is not that they were contributing to the war effort; most prisoners were in some way, be it making ammunitions or building rail ways, but that these prisoners lived in such relative comfort that the only way other prisoners could identify them as Jews at the end was by their prisoner number tattoos. So it's a tough one to call and I'd like to hear a more informed voice on this. Either way, towards the end of the film we are told "nobody's prepared to die for a principle - that's why the Nazi system works"; which I think is a statement that is well worth remembering, no matter what that evil system may be.