Let's face it; the MPAA rating system is a joke. Take a good hard look at how films are rated outside the US and you'll discover that their interpretation of what is fit for certain audiences is much more accurate than what the MPAA does. There are many PG-13 films that I will let my kids watch, but there are certain PG films I won't let them watch, and R is absolutely out of the question. I took my kids to see Spider-Man 2 @ the theatres because its true objectionable content is kept to a minimum. They've seen Pirates of the Caribbean and the Mummy movies for the same reason. I would not hesitate to take them to a PG-13 ROTS because I know that it would only get that rating for violence, and the violence is so cartoony to begin with that it wouldn't be an issue. Pirates of the Caribbean proved that PG-13 doesn't have to be an audience limiting factor, but it seems that MPAA ratings have to be tailored to a specific audience (generally speaking) in order for a film to be successful, and that's what makes the system a joke.