Before I even start let's get one thing straight; this is not a film for sitting down and unwinding. You're not going to be constantly gripped, glued to the screen or in many respects entertained. I have to admit I found this film hard work and in may respects understand reviewers that were frustrated by this film or just didn't get it.
However, if you want to see a film for grown-ups (a rare thing I feel, as even most 18 certificate films treat me like I have a mental age of 3!) that will take some effort in viewing but stay with you for days and weeks (I saw it two weeks ago and can't get it out of my head) then this film is for you. It is as close to a work of art of any piece of cinema I've seen and would look completely at home played on loop in the Tate Modern.
I have no idea what it is about, and I'm someone who will happily explain the plot to Mullholland Drive (it makes that film look like Driving Miss Daisy) but there are scenes in it that are so powerful and memorable I feel that they're tattooed to the inside of my eyelids. The acting is incredible, the use of Digital Video by Lynch is masterful, the plot is inexplicable, the soundtrack is wonderful and I loved it (once it had permeated into my brain after about 3 days).
If your favourite film is "Love Actually" for heavens sake stay away! If you want to see what the most adventurous filmmaker in America is doing with modern technology and fancy a challenge, get this now!