No! I found it was better than FOTR in this respect...the battle scenes weren't near as gory as Lurtz having his head cut off or that one decapitation in Moria where the black blood shoots out...yeek! The decaps are so fast in TTT that you hardly notice them!
I think the worst thing in FOTR was the departure of Boromir...the boys have never seen it. I think it's just too graphic and emotionally upsetting for them. They are so cute, they dutifully turn around and sit with their backs to the TV until they hear the part right after Lurtz is decapitated. Then they turn back around!
I'll definitely take Matthew. Josh can wait till the .50 theater.