Underrated
Is it better than than the original COS? heck, no.
Is it creepy and disturbing as hell? you betcha.
Damn, i've never heard so much bitching and bellyaching about a movie in all my life. I've heard complaints about it being nothing but dream sequences, well duh! that's what the original COS was. The plot (yes there is one for all you nay-sayers out there) is about a woman, who's car plunges over a dock, and into a river and doesn't realize she's dead, that's why she's seeing all the weird s**t going on all around her.
No masterpiece, but definetely underrated IMO. The best scene in the film for me would be the car wash sequence, where you see flash cuts of faceless creatures with teeth, reminicent of the cenobites from "Hellraiser".