It's kind of meh. It tries to be a lot of things at the same time - silly, gloomy, DEEP, Lupin III - and it fails at being all of them. I guess that's the most we can expect from the director of Angel Tactics and Buzzer Beater.
To make things worse, you'd think that the celebration of Lupin's 40th anniversary would at least be a feast for the eyes. But no, even though it's an OVA (as opposed to a TV special, which is what most of the recent Lupin features are) and even though they whored out to McDonald's, except for one 40% scene, it looks like it could've been done using a TV series budget.
Just watch thishttp://www.youtube.com/watch?v=itFZS0jMceo
and you've seen everything worth watching.