A really good Batman movie but it's seemed also to be overestimated by the masses. It has a magnificent performance by Ledger as it's most magnetic character who is also the main antogonist and it carries a lot of the weight of that film but other aspects are not "masterpeice" level IMHO or at least other aspects that garner so much praise.
The "politics" of the movie, which at the time, during the Bush admin., were centered on the War On Terror, actually don't say much about anything in the end. Voices from both sides claimed the film was bolstering their arguments and many would point out that Nolan constructed something that was masterful in that "Both Sides" could see their points but... I don't know... Seems more like if that was the intention, even if it wasn't, then you have something that's actually not saying anything at all.
Then there is the well litigated around here's points about how despite lamp shading Batman's "No Kill Code" as that actually plays out in the film(s) that gee... There's a lot of dead people Batman in some way shape or form has a hand in making dead, even if it's not exactly cold blooded murder.
The stuff with Harvey seems like it is tacked on just to have the Hunted Batman ending and I'm sorry but none of that passes the smell test. For all the plaudits of realism Nolan got... No, there're zero realism in a man who suffered enough burn damage to show his ****ing bones underneath to be up and walking around and commiting murder when he should be unable to stand much less roam around the city on a killing spree. There's no reason why Dent's prosecutions would be overturned either. The office of the DA would continue to put those waiting for trial ON trial. This is just not how these things work.
Lastly, a rather large part of Batman's story in the film surrounds how he is looking to get out and bring Rachel into his life and... You didn't care about Rachel when she was played by Katie Holmes and you didn't care about her choice when played by Maggie. The Bruce/Rachel thing didn't connect with me at any time so making it so big in regards to Batman's character and his motivations meant I was lacking in any investment in either the relationship or frankly, in the ultimate fate of Rachel the character.
Is it still one of the best realizations of what Batman could be in live action? Absolutely. It on multiple levels as they say, raised the bar on many fronts as to what a CBM could be and that is no small thing but the sort of "Greatest Movie Of All Time" category it goes in feels forced to me to say the least.