A comment on imdb
has a fixed shot of "crossing the fourth wall" (the characters talking to the camera) after the dialogue between the two killers at the end, which tells the audience in real life their world (movie characters) are fictional and equally real. You see everything on the screen going on in their world, so like he asked at the end, what's the difference between reality and there?
The "rewind" scene is just another example of that kind of thinking. In the end, all the point in the movie is that you, the audience, can stop this horrific disaster at the beginning, just hit the stop button, but you don't, you keep watching the movie, even though they told you long ago what was going to happen .
It's a critique of gory and violent movies, and of humanity's fascination with violence.
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