I plan on going to see it when it's released. Pretty tough to give any insight into it until then however.
Lynch's Films are pretty much either hit or miss with me, a solid cerebral puzzle that you want to watch over to try and dissect and put together or a 'I want my 90 min back'.
Hit:
Mulholland Drive
Blue Velvet
Eraserhead
Twin Peaks
Miss:
Wild at Heart
The Short Films of David Lynch (ok, there was 1 good one)
Dune
Also, this film is going to be tough to catch unless you live near an indie film house. I don't think it's going mainstream at all.
It's currently showing in very limited areas. You can see them here:
http://www.imdb.com/title/tt0460829/...ate=2007-05-10