The best comic book film?
No of course not. Like at comic based films there is never enough time to do everything right. The Watchmen is the closest and look how much still had to be changed/adapted.
People should remember that this film actually had a lot of low budget qualities but more than made up for it, hell, the most expensive part would've been hiring Martin Sheen. But let's remember the essential aspects;
The key actors did a great job. Michael Jai White is awesome as always, Martin Sheen nailed the despicable bastard role, Johnny perfected The Clown, Clarke was great as the invented Priest (thank Leifeld for the changes if you have an issue). The rest of the cast were good if not perfect for their limited roles.
The CGI had a few issues, namely all the Hell scenes, but considering the budget and the year can be forgiven.
Basically, the only way one could bag this film is by finding issue with aspects that would've made the film worse or aspects that were completely impossible to achieve considering budgetery and technological limitations.