I think this film is definitely more entertaining than the last and I had the benefit (if you can call it that) of seeing it at the cinema (twice!), which helped for the epic battle scenes. Can anybody really say they were interested in anything except for those battles?
The Helms Deep seige was extremely artful, it must have been difficult to choreograph something so grand, but again I was completely disinterested with the rest of the film. Frodo and Samwise's segments bored me to death. Some of my LOTR book loving buddies were a bit upset about the deviation from the texts at times (like when the Elves show up to Helms Deep) and I guess I can't blame them. Why not give the humans tonnes of archers instead of writing in your own lie!?