Meh
I thought Found was a pretty good horror film. Some parts genuinely disturbed me; the ending in particular stuck with me long after.
Headless was a bit of a disappointment in comparison.
1. The plot was nonexistent. Not that these types of films need to be Citizen Kane but I didn't really care about any of the characters. I was actually bored in some spots.
2. Not scary. Subjective, I suppose, but nothing had me on edge.
3. Didn't go far enough with the violence and gore. For all the hype it was basically eyeball eating and head humping. For a film promising to be as messed up as they did they could have easily ramped it up and made it more sleazy and depraved.