A missed opportunity. Never reaches the insidious brilliance of Death and the Maiden and also lacks the narrative effectiveness of A Pure Formality (which Polanski acted in).
I like Christoph Waltz in theory, but his line misreadings here are often almost hilarious.
The main thing is that the source material is treading a very narrow space and was originally set in Paris, and if you mentally re-situate the action in Paris, the whole thing suddenly clicks. You can't just transfer it to New York, no Americans would behave like this. It would have to be re-conceived. I would certainly like to see a version with Binoche, non-ancient Depardieu, Huppert, and saaaay, Amalric. That could have really been something else. This-- is not.