There is NO INCEST in this movie!
What most folks on this message board don't seem to realize is that Roxanne (Barbara Parkins) was NOT Duncan Ely's daughter!
Duncan & Roxanne were husband & wife who put on the "cloak" of father and daughter because Roxanne had already transfered to her new, younger body and she was waiting for Duncan to do the same. I think this point is fairly obvious. This is why when Myles first arrives for the interview and Duncan sees his hands he immediately sends for Roxanne to come downstairs to look at them too.
The movie "Skeleton Key" was very similar in this way, but in that film it was the wife (Gena Rowlands) who was still looking for a new body. The husband had already transfered into the body of Peter Sarsgaard.
The reason I bring this up is because every thread I've read on here, someone - if not everyone - keeps mentioning their "incestuous" relationship. Perhaps once they realize what is really going on they might enjoy the film a bit more. I hope so.
I think it is a very good film. It has it's faults, but it's still fun to watch.
And for those who complain about character's reaction to the death of the little girl, I too noticed Paula's lack of compassion... but who cares? hahaha
I was relieved when that precocious kid was finally disposed of.