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From a strictly technical standpoint the movie is well done. Cinematography, casting and acting were all first rate. The movie begins with a disheveled Clavius (Joseph Fiennes) trekking through the Judean desert in the aftermath of events, and stopping at a remote waystation, where the innkeeper recognizes him as a Roman and notes he is wearing the ring of a tribune. As the innkeeper engages Clavius in conversation, Clavius stares out the window which is divided by two wooden branches which form a cross. The movie then flashes back to Clavius engaged in battle putting down a band of Jewish insurrectionists in the days prior to Passover (there's some battlefield violence here that contributed to the PG-13 rating).
The movie is of course, speculative fiction, so while the events are extra-biblical in a Ben-Hur kind of way, there's nothing that overtly conflicts with the New Testament.
From a Christian apologetics standpoint, there were two passages I found particularly profound. In one scene, Clavius speaks to Christ on a starlight night while the apostles are asleep. Clavius admits to Christ something to the effect of, "When you died, I was there. I helped kill you." It occurred to me that Clavius was speaking for me and for all humanity; Christ died for all of us, and consequently, we all had a hand in His death.
At then end of the movie, Clavius is back in the remote inn speaking with the innkeeper again, staring out the crossed window. Fiennes does a magnificent job of portraying a witness to the most profound series of events in human history whose physical wanderings at this point are symbolic of his spiritual and intellectual wanderings, trying to make sense of all he has witnessed. The innkeeper asks if he believes to which Clavius replies something to the effect, "I believe I will never be the same again." When I first saw the movie last night it caught me as a bit weak and non-committal, but in watching it a second time and pondering it a bit, it seems to be the appropriate response for the Clavius character at that time. Certainly, without the benefit of 2,000 years of hindsight, and knowing the full import of events just witnessed, and having (just a few days earlier) been a worshipper of the Roman god Mars, Clavius was now looking at somebody who had just given up a position of power and import within Roman society to embrace something he didn't fully understand, but knew that his life had been altered for eternity.
The PG-13 rating is appropriate, although I think mature kids with an interest in the New Testament could probably handle it at 11 or 12.