Did you actually read Roger Ebert's review? The word gross doesn't figure in there at all, and he seemed to find a lot of things the matter with the movie.
I believe he's actually referring to Ebert's review of the latest Punisher movie, in which he says it's well-acted, well-made, and disgusting. Really, I don't think Ebert had a problem with the disgusting part so much as he has a problem with the fact that there is absolutely nothing in the film whatsoever for anyone who
didn't go just to see icky things. It's the sort of movie you have to rather heavily qualify before recommending, hence the two stars as opposed to three. It reminds me of the AV club's review of
Babylon A.D., another classic case in which some people did a very good job on costume and set design in the service of a rather dire film.
For the record, I think I liked the 2004 Punisher about as much as I could possibly like a Punisher movie, which is really just another way of saying not very much. The Punisher is a sad, dingy anti-hero and it's very hard to really tell stories about him that most people will wish they have heard.