This attempt to follow up on the cult success of the television series is a rather large disappointment.
As a continuation of the storyline that ended in 2004, it seems that much of the progress that was made over those two short series has been lost.
The biggest change and loss is primarily with the characters, while I cannot fault the actors (even the new Sarah Wynter) for their performances I believe it was the direction taken by the script writers that let the film down badly.
Mason; rather than being portrayed as the "persistent" yet simple minded pest he once was in the series, is now arrogant and cocky. Some of his very first lines in the movie are a let down to the development of a character who in the series grew into someone who cared very deeply, also his once puppydog devotion to Daisy is inexplicably deflated, only being touched upon in one scene which feels watered down and pointless.
Daisy; aside from being played by a different actress has lost all of the reverence and conscientiousness that she obtained from gaining/losing a religion and her many failed relationships (see Ray Summers) in the series. The new direction seems much shallower and considerably less intelligent.
Roxy has not changed much in the movie, although rather than being intelligently intimidating she seems more casually violent, again some of her first and later actions in the movie are an indication.
George seems to have changed the least, which is fair enough. Although the much of her narrative observation present throughout the series has been left out. Where each episode of the series was presented as a new lesson in life, the movie seems much quieter and less considerate.
Other major faults with the movie are the "villain" whose motivations are unknown. From what little screen time he gets, other than that he is rich and connected we are supposed to assume he antagonises the reapers because he is bored.
Also, many of the other lessons learned in the series by the reapers have been forgotten. Such as saving souls leading to more death (a "hiccup" as Rube once called it), not being able to share memories with the living without losing them and that some souls may not "get their lights" until their business is finished.
The highlight of the movie are the perfomances from George's mother and particularly her sister Reggie who are the only character to be truly developed in the movie while still retaining the character traits built from the series.
In all, after several years in the pipeline the movie seems like a rushed piece of work. Much of the filler such as the "villain" theme, the "karmic backlash" etc could have been removed while the Reggie plot-arc could have been expanded as by the end of the film it seems to have been the only progressing theme; as everyone else seems to have gone back to the start.
Much of the subtle humour has been replaced with cheap and boorish laughs, while the reflective style has definitely been lost.
I hope that if the series if picked up again then this "episode" will be quietly brushed under the carpet.