The film often takes the form of parody. One of the church followers in the film creates a device that can read thoughts, called a "Mind Meter." Scientologists use a similar-looking device, the e-meter, as an aid in Scientology counseling, claimed to measure the "mass of a thought". Other elements in the film that have been cited as similar to L. Ron Hubbard and Scientology include conflict with the Internal Revenue Service, an infiltration of the Federal Bureau of Investigation, usage of military uniforms and science fiction theology. L. Conrad Powers is supported in the film by a "Tom Cruise-style celebrity," before eventually becoming a "reclusive demagogue."