And just to qualify the last statement... if you think TDK is better than Inception then you probably won't agree.
After talking to a few people about my take (and they were surely shocked that I rank it #1 among all films), I think how the movie hits you depends on your values and what you're trying to get out of it.
To be honest, I walked in with mild expectations and walked out blown away. I'm not going to say shit about the film. Also, this is NOT a science movie; it's not Gravity, folks should NOT go in thinking this will be a science lesson -- it's not, and it doesn't try to be.
This movie is more of a spiritual/metaphysical experience, and if depending upon how open you are to something like that I think strongly determines how well you'll take to the movie.
1) If you don't want to be preached to about saving the Earth, well...
2) If you don't want to hear about "the power of Love" then...
3) If you are going to get hung up on things that are not-scientific, err...
But if you just enjoy the story for what it is; something almost like a fable or mythical tale, then the point really gets across.
Absolutely fantastic movie which unseats Inception (and before that American Beauty) as my favorite of all time.
EDIT: Lastly Chris Nolan is surely this generation's greatest film director.
EDIT2: Someone just asked me about 2001, and yes, this movie is more or less a reboot of 2001: A Space Odyssey and it does not attempt to hide that fact. It blends that with a bit of 1979 classic, Black Hole (but not too much).