The first hour is just plain boring. All of the suspense is lost when the film spoilers itself by changing back and forth between the gas station which is the main first half and the torture place (the main second half). Then there are a lot of things that do not make sense, for example that no one manages to call the police despite it being obviously necessary. And when the police would finally receive a call.... our annoying "protagonist" and the other two get kidnapped and we do not even see how. The good things are the last 30 minutes (with some kind of interesting story and a bit suspense) and the cinematography of the whole film.
Throughout the film there is a wannabe deep theme of what the limits of entertainment are. It feels like the director saw a Lars Von Trier movie and thought "I want that too" but didnt know how to adress a more interesting theme or do it in a more detailed and interesting way. He just scratches the surface of a theme that doesn't even feel unique at all. "Funny Games" had the same theme of "what are the limits of entertainment?" used it better AND even criticizes it with confidence instead of beeing too obvious! The obviousness of this theme in "Finale" feels like a excuse for its gore even tho the gore isn't even that harsh ("What, I'm violent? But I'm artsy too! That means I am more than just a wannabe gory horror-thriller!")
As said, the gore wasn't even that good - except the nipple scene! That one was well made and uncomfortable to watch! The rest doesn't look real enough and at times happens way too fast for you to empathize (for example when one man looses his legs because he's pulled apart in an instant).