Goofs section.
In the goofs section for the film, somebody stated:
"Factual errors: Almost every officer and non-commissioned officer in this movie has a CIB (Combat Infantryman Badge) on their uniform. CIB's are awarded to Infantry or Special Forces soldiers who have served in combat. All of the officers in the movie are branched Armor (according to the insignia on their uniforms) and it can be assumed that the enlisted soldiers have Armor or related MOS's (military occupational specialty, Army term for 'job'). I doubt every officer and NCO character was previously branched Infantry or SF and served in combat before switching to Armor."
I was actually just reading an article regarding the award of CIB's to personnel who were not in an infantry MOS during the Vietnam War, and the article states that "many Armor officers and officers of other branches were awarded the CIB in Vietnam for serving as advisors to the Vietnamese army (in practically any capacity), or were simply assigned as staff officers in U.S. infantry divisions. Infantry division commanders were authorized to award the CIB. Some were quite liberal in their interpretation of the rules while others were not. Granting the award was, consequently, quite arbitrary. Thus some received CIBs while never setting foot outside the division tactical operations center. Consequently, the CIB became the de facto "combat action badge." My best friend, a signal corps officer in the 9th Infantry Division, received his CIB while never venturing beyond the berm at Dong Tam. The result of the Vietnam CIB policy was to put into question the legitimacy of every Vietnam CIB awarded to an officer or senior NCO."
In the film, the characters of Steve Martin, Dan Akroyd and Phil Hartman display CIB's on their uniforms, yet also display Vietnam Service ribbons, indicating tours in Vietnam. It may actually be a goof on the part of the costume designers when they decided to include CIB's on the actor's costumes, being that its highly unlikely they all switched MOS' from Infantry to Armor, but its possible they were awarded their CIB while attached to an infantry unit during the conflict.
The article can be found here: http://findarticles.com/p/articles/mi_m0PAB/is_2_113/ai_114487486