The film's technical aspects, including cinematography, editing, and music, are well-executed. The cinematography by K.U. Mohanan captures the intensity of the operations, while the editing by A. Muthu maintains the film's pace. The music by Ram Sampath is pulsating, adding to the overall tension and excitement.

The film's plot is inspired by the true story of the raid conducted by a team of CBI officers on the house of Jayalalithaa, the then Chief Minister of Tamil Nadu, in 1995. The operation, codenamed "Special 26," was led by CBI officer G. Chandrasekhar, who posed as a team of Income Tax officers to gather evidence against Jayalalithaa. The film takes creative liberties with the events, but it captures the essence of the daring operation.

"Special 26" has had a significant impact on Indian cinema, particularly in the thriller genre. The film's success can be attributed to its timely release, as it coincided with a growing demand for realistic and engaging storytelling. The movie's influence can be seen in subsequent films, which have attempted to replicate its formula.