Heartland Playsystems is a small Toy company that created the Gorgonites vs. Commando Elite.It was Founded by Irwin Wayfair (creator of the heroic Gorgonites) and and Larry Benson (creator of the evil Commando Elite).
The Company was Bought by Goblotech and Gil Mars, pays a visit to Heartland to meet with Larry Benson and Irwin Wayfair concerning their newest projects, which involve the creation of intelligent, interactive toys. Irwin introduces the heroic Gorgonites peaceful, kindhearted, heroic creatures built for educational purposes, while Larry introduces the evil Commando Elite.
Gil supports Larry's concept more, but complains when he observes a promotional advert for the toys, complaining that the toys cannot actually do what they can do in the advert (e.g. punch a hole through a box). That night, Larry searches through GloboTech's hardware online database and decides to use an intelligent AI munitions computer chip to power the toys, which are put on production.
Mars forgoes any safety testing witch causes many problems throughout the film.
At the end, Mars ultimately, direly decides to use the evil Commando Elite for military purposes. Mars is disappointed that the toys would never be a big hit in the stores which he calls it "It would have been one hell of a commercial".