Most of my views on this film have already been put very effectively by other reviews. Thus: the "predictable" twists still work (and I didn't predict most of them!), the performances are well judged if subtle, and the atmosphere and production values (mostly) lift themselves above the genre and the budget. The movie is indeed worthy to be judged alongside The Matrix, plus or minus, and in my opinion slightly plus, although I did rate The Matrix highly. I'd also like to add that The Thirteenth Floor is an unusually, and genuinely, moral and humanistic tale, for something that is basically entertainment. I cannot reveal exactly why I hold this opinion without generating plot spoilers, but this aspect should not be difficult to spot. Finally, who else thinks there is a final possible twist right the end, and why do we not see more of the delicately beautiful Gretchen Mol?