Only a 2.7? I can only assume that most raters are so hung up on what's generic about Small Soldiers that they missed everything that's sardonic and subversive. Alternately taking on the military-industrial complex, suburban consumerism, American imperialism, and the way war gets commodified in pop culture, this is a witty satire for kids too young to get it, disguised as a toy in their Burger King box.
A heavy criticism of the underlying mechanics of war; soldiers fight because they're programmed to, anyone can be bought, and the corporations win in the end. As well as the implications of these—a peaceful world (Gorgon) is but a utopia for a society that accepts (and has always) soldiers as toys. War is entertainment is pop culture, and even childhood is perverted by this.
I can't believe what I miss as a child in that ending. The upstanding are as easily bought as anything else, the children can never see past their hormones, the conglomerate never runs into setbacks with enough capitalist arms-pedalling ingenuity and Gorgon (symbolizing a world to strive towards), despite being a beautiful thought, never exists and the pursuit of it almost certainly leads to tragedy/disillusionment.