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Not it's not Max. It's a vote based on popularity with the members of the Academy. I can't explain precicely what that involves, but it is a membership thing of sorts. I'm not sure if folks are invited, or if it is somewhat industry related, or both. Check this out.

I went to this internet site to find out what I could with regard to your question.

Box Office Mojo

I don't know how credible they are, but I used their figures none the less.

No Country for Old Men fell out to 40th place for box office draw for last year.

I did note that it wasn't released until 11/09/07. To find a more equitable way to compare it to movies that had been released earlier in the year, I took the following steps.

1. I looked at total days released for the top forty films (NCFOM) being the last on that list.
       If a film had been released and withdrawn, I used the start and ending dates. If the film was still out on 12/31/07, I used release date to the end of the year.

2. I divided total gross sales for each picture and divided it by days released. This gave me the per day dollars.

3. I then took the top picture for gross sales in 2007, and determined it was on the street for 107 days.

4. I then took the daily gross sales for each picture, and multiplies by 107. This gave me a fairly good number to compare.
       There were a few pictures released in the last days of the years. I didn't throw them out, although I probably should. They won't keep those numbers for a long period.

None the less, through this process, No Country for Old Men shook out to no better than 25th. If you're a purist and want to remove all pictures released after 12/01/07, there were seven.
       This is a reasonable thing to do, since six of the top six did open in December and the tenth is also a December released film.

However, this would only move NCFOM up to 18th gross sales for the year.
       It is also worthy to note that NCOFM's position would probably have been adversely affected if we considered that it's total number of days, being a less than a lot of others,
       probably pushed it's per day total up higher than it should have been, thus skewing the overall standing somewhat.

These are the adjusted top five films of 2007, using the above method of judging. (disqualifying all movies released in December)

1. Shrek the Third
2. Enchanted
3. Spider-Man 3
4. Transformers
5. Pirates of the Caribbean: At World's End