Considering the story was by Billy Ray and the screenplay was written by Billy Ray and Mark L. Smith, I don't think J.J. Abrams deserves any credit/blame for ripping off the plot of anything.

@Drew007 said:

Frankstein’s Army was about Russian Soldiers fighting Nazi’s at the end of WWII who track them to a castle where horrific experiments have taken place to create Super Soldier’s for Hitler’s Army. The plot for Overlord resembles Frankstein’s Army, however instead of Russians it is Americans and instead of Grotesque Frankstein creations, we get the Dead Soldiers hopped up on an extreme version of the Super Soldier serum. The plot for Overlord seems very similar to Frankenstein’s Army and It seems like JJ Abrams borrowed heavily or ripped off elements of that film to make this.

Frankenstein's Army had a much better story and some of the mechanics were better i.e. changing their recorded film canisters every few minutes to simulate real 8mm footage. This movie seemed like a by-the-numbers nazploitation b-movie. With some good effects taken directly from Saving Private Ryan, albiet produced ten years later.

I'd put that movie on top of the pile of 'nazi zombie' movies, of which there are many.