I think "The Cell" is a really underrated litle movie, very cool and weird. Totally different from Lynch's brand of cool and weird, but I can see the comparison.
Or just chalk it up to the obvious references to Twin Peaks: the blonde dead girl found wrapped up in scotch tape and plastic and the cops peel it back to reveal her face; the killer singing "Mairzy Dotes". Also, people entering one another's dream worlds in a dark kind of labyrinth.
I just noticed the black dog shaking itself dry next to the bathtub full of blood in slow-mo that seemed like the most stylistic nod, if there are any in that film.
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