George W. Bush’s characteristically ham-handed attempts to gain political advantage by claiming the legacy of Ronald Reagan are as risible as virtually everything else he does (when last I checked, the George Bush for President website redirected to a tribute to Reagan… subtle). As Kevin Drum puts it, “Bush comes off as a mediocre painter trying to emulate Picasso. He sees the brushstrokes on the surface and knows how to copy them, but because he doesn’t understand their underlying purpose he ends up being only a clumsy and ultimately damaging imitation when he tries to craft a painting of his own.” Even more damning are the words of Ron Reagan Jr., Reagan’s son, who says, “my father was a _man_ — that’s the difference between him and Bush. To paraphrase Jack Palance, my father _crapped_ bigger ones than George Bush.” Ouch.
Postscript: Drum actually has a reasonably balanced assessment of Reagan which you can read here, or here, or in more pithy form, here. Of course, as it is not budget-Shakespearean hagiography, conservatives will not enjoy.