I loved this movie, but, I also LOVE warrior epics. Love bloody battle scenes and such. It is the historian (and tom-boy) in me. Of course, all the wonderful man-candy really didn't hurt a damn thing! I told DF that he needs a red cape and Spartan helmet now (he told me not a chance, but, hey, a girl can try!
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It also was very accurate to the Frank Miller graphic novel. And it is based on actual historical events, as well. The story of the actual 300 is legendary and a big part of Greek history.
And yes, with accents, you have to suspend disbelief. How many films have you seen where all the characters are French but their accents are British?