At the beginning of the film, when they are calibrating the system, Lillian asks Michael what he sees, and he replies, "clockwise rotation". However, the two superimposed images of the test pattern are rotating counter-clockwise.
When Lillian is recording her death, the tape reel is almost empty, and it records for only about 30 seconds. After the funeral, when Brace and Hal are in the lab, the reel on the table is full. Llater, when the tape reel is in the tape lab, it's almost empty again.
Several of the tapes play back from a third-person perspective, which would be impossible if the tapes were actually a person's recorded memory.
There is no possible way that any assembly line could have been remotely programmed to have gone haywire and crazy at it did by Karen, and there is no way that a remote access terminal could override a direct power shutoff at the factory.
The soldering iron that Dr. Reynolds accidentally burns her wrist on is a battery-operated, rechargeable model; it would not have been hot unless she had been holding it and pressing the button.
After Gordy experiences the death tape, the IV needle is shown being pushed in with the bevel down. This defeats the purpose of the bevel; the needle should be inserted with the bevel up.
The boxes containing the water-activated foam were cut in advance at the top to increase the effect of them rupturing when they collided with the wall at the portable computer factory. Furthermore, a microcomputer factory would not transport cases full of water-activated foam so close to the assembly line.
It is clear that Hal, upon being approached by Michael at the golf course just before his corroborated attempt to view the "death tape", has no idea what he is doing with the golf cart wheel.
When Michael gets home from work at the beginning, he walks into his bedroom and turns on the light. Before the light comes on, the wall where the switch is, is illuminated by outside light. This light disappears an instant before the room light comes on.
At time index 1:27:49 you can see the Security Officer's gun on his right hip is backwards meaning he would have to cross draw if he drew his sidearm. At time index 1:27:57 you can see the same gun on the Security Officer's right hip but this time it is facing forward so that the Security Officer would not have to cross draw.
The Pinehurst Resort is at minimum 270 miles from the Wright Brothers Museum, which is at least a 4.5 hour drive at 60 mph, so there is no way Michael could have gotten there in mere moments as depicted in the film.
When Lillian records her death, her soul's experience is recorded as it separates from her physical body, which would disconnect it from the device making the recording. It would require the theory that the soul still communicates with the dead body through its entire journey elsewhere.
Alex tells Michael of the "death tape", that "Nobody plays that tape!" When Michael asks Alex where it is, Alex replies that is locked away, safe. If that were true, Michael would not have been able to cue it up and access it on the machine like any of the other tapes in the tape room.
During the meeting Landan Mars says "We're interested in tapping into higher brain functions. Thoughts, emotions, that kind of thing." Emotions are no higher brain functions; they are controlled within the brain's limbic system, which - despite all ongoing disagreements what it is comprised of - at any rate is not responsible for higher brain functions.