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Making Twin Peaks S03 their second best film of the year moves Sight & Sound into dangerously philosophical territory as to what a 'film' is.
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If anything, it highlights the arbitrariness of these classifications between filmed media. If conventions and viewing practices are all that separate movies from TV shows from YouTube series, then why classify our entertainment products at all?
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And then the very idea of 'best Xs of the year' lists collapses in on itself because you're making a list of entertainment products that you have arbitrarily decided to group together and excluding other entertainment products.
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What Sight & Sound have done is created a best of the year list that undermines the very concept of best of the year lists.