Roger Ebert lists his top 20 films and 5 documentaries for 2008, but for the first time (as far as I know) refuses to rank them. I love this line of his regarding Synecdoche, NY :

[A] film that should never be seen unless you’ve already seen it at least once.

Implicit in this statement: The first viewing of this movie is very unpleasant – and it indeed was for me. But now I have an explicit recommendation to see it again.