This is a great movie that portrays the full horror of the prisoner special teams forced to assist in the genocide of the European Jews. After the first viewing I was deeply impressed and moved. I don't think that any other movie has tackled the Sonderkommando and their work in the crematoria at Auschwitz before. The director has not shirked away from portraying the inhumanity and brutality which both the Sonderkommando and the victims of the gas chambers were subjected to. The only major quibble that I have is that although the Sonderkommando enjoyed some privileges by camp standards, they were not provided with the banquet like food as portrayed by the movie. In reality they had to steal food from the victims' luggage to compensate their meagre rations. There are also some minor issues. Sometimes the dialogue is very terse and the actors playing Josef Mengele and Muhsfeldt don't resemble remotely the real persons.

Plenty of nude bodies and a pervasive cruelty may be offensive to some people. I have seen the R1 version and I don't know if this version (R2) has been edited to fit the 15 classification.

This is not an easy film to watch and many people will be deeply upset by it. The efficient "death machine" in a Nazi concentration camp is depicted and very little is left to the imagination.
This may seem highly distastefull, but I believe that it is important for people to understand what fellow humans actually did in our recent history.
The film examines a real moral dilema that some victims of Auchwitz were actually faced with-"Can it be acceptable to assist with the killing process in return for a slightly extended life and extra privilages, and also making the end easier for fellow Jews who were about to be killed?
The film depicts a squad of Sondercommando. These were Jews who "shepherded" arrivals into the gas chambers (telling them that they were going for a shower) and operating the crematorium.
I was surprised that the film managed to obtain a "15" certificate, but I believe that it is important and deserves to be watched.
The subject matter is treated with great respect, but I think that some of the perfomances are less than perfect. I did not find Harvey Keitel overly convincing as a german officer.
Overall I feel that I gained from the film and would recomment it to people who are interested in history and wish to be able to empathise with the victims of the Holocaust.