Most of the humor in the TNG films falls utterly flat, and it is especially at odds with the material in INS, where you have a serious story -- one in which our gang is arguably on the wrong side of the equation -- that is consistently undercut by cutaways to other storylines and time-filling distractions. It always seems like the laughs in TNG flicks are based around viewings of Earl Holliman in FORBIDDEN PLANET, which is pretty old-fashioned even in the 50s.
For Trek it seems WAY wrong, like having the 'Geordi shaving' bit from CODE OF HONOR as the B-story for CHAIN OF COMMAND.
I always think of INS as Trek's equivalent to Bond's THE WORLD IS NOT ENOUGH, which came out a year later. Both had the best of intentions, but failed to deliver a genuine movie experience that thrilled, and even the serious dramatic stuff missed the mark some of the time.
I think they spent their money very unwisely on it too. Berman didn't want to have to show the length of the holoship any time you looked out of the bridge, so the ship was redesigned to get ... guess what? the usual starfield again. Boring, especially when you can use some spectacle, or even visual interest. Instead, to wrangle an elaborate but uninvolving multiple beamup shot when a bunch of Blonde People get beamed off the surface, you have a VFX vendor tying up the roto staff for 3 MONTHS on assembling that single shot. Dramatically, it'd've have worked better to show the huge group running, pan off them to Data and hear the screech of a huge beamup effect, then swish pan back to an empty field with them gone. Would have also cost just about ... NOTHING.
I don't think my perception of INS has changed much at all. I saw it once out of habit, then a second time because I was writing an article about it. Didn't even buy it on laserdisc, and that was the only one of the first 9 where I was content with a widescreen VHS (till I found a dvd for 4 bucks several years back.) The 11th hour miniature FX work really helps the movie visually, and I have to think the original ending would have been the squibbest of all squibs.
I still watch it more than the others, because up till recently FC just didn't work for me at all, and GEN, while a fascinating mess at times, is still mainly a mess. And NEM is just DOA.
EDIT ADDON: MELAKON, I agree about Zerbe, though it'd've been interesting to see Hackman in the role. I think he was up for either the Admiral or Ruafo, but lost interest (they probably wouldn't pay enough is my guess.)