I mean the movie, not the comic. Anyway, Nathan Rabin at the Onion’s AV Club sure does:
Howard The Duck begins by introducing its eponymous hero in his own world. Against a backdrop of smoky jazz, the camera moves deliberately around Howard’s apartment, lingering on a posters advertising “Mae Nest” and “W.C. Fowl” in “My Little Chickadee,” “Breeders of The Lost Stork.” as well as magazines like Rolling Egg” and Playduck. A mere three minutes into being introduced to Howard The Duck’s comic-book universe, I was already hankering for a way out. See, Howard’s totally a three-foot-tall wisecracking duck who acts just like a person! He thinks he’s Rory Calhoun or something. That’s joke number one: the artless juxtaposition of man and duck-kind. Over the course of the next 112 interminable minutes, I waited patiently for joke number two. It never arrived.
Be sure to check out the comments section at the bottom, where Rabin inquires about the quality of the source material.