I was able to watch the movie all the way to the end after the third time. Ask me why I had such a hard time with this movie. Maybe the mystery in Lynch's style? Maybe the Nolan-esque effects? Maybe an unrealistically cool plot that makes your brain boil? No, no and no. The answer is much closer than you think. The main reason for the protracted relationship with this movie is the protractedness of the movie itself(pardon the tautology). For a movie of this genre, two and a half hours is too much. In half of the movie you don't even notice how your eyes close, the events on the screen are so boring and monotonous. It is only after this very half of the movie that the 'plot' shifts from the dead point. Time passes, you start regretting wasting your precious time on this 'masterpiece', but in your heart you hope for an unpredictable plot twist or unusual finale. But here are the credits, and you stare in bewilderment at the running letters on a black background. 'Well, what was that all about? Where's the twist? It's confusing.
Now the question arises: why, in fact, such an overrated rating. You don't have to look for the answer: Put De Niro and Al Pacino in the same movie and you're done. You don't have to worry about the rest, people will eat it up anyway.