Director Christopher Nolan (Memento, Batman Begins) uses flashbacks - within - flashbacks to tell the story like a magic trick, which can get a little dense: at one point, Borden is reading Angier's diary, where Angier writes (in a flashback) about reading Borden's diary, where Borden reminisces (in a flashback) about his own past. Just like a magic trick, The Prestige rewards close viewing. In fact, the first words spoken are "Are you paying attention?" The movie does not have a "twist" ending like The Usual Suspects, where no reasonable viewer could figure out that Verbal Kint was Keyser Soze. The Prestige does require your full attention to keep up, and sharp minds will start to unravel the mystery by the mid-way point. (AMC Burlington)
I was never a fan of magic shows or magic tricks growing up- I always felt like the audience was being played for fools. I can appreciate a clever piece of misdirection, and admire deft sligh-of-hand, but a guy in a tux onstage playing with props never impressed me. I once went to a magic show at the Cabot Theater in Beverly, where the magician levitated an assistant into the air under a cloth- except I spotted the assistant roll out of sight as the cloth "covered" her.