"Are you watching closely?" It's not just a question for the characters, it's a warning to the audience. You need to be paying super close attention to this film because, as is only natural for a movie about magicians, nothing is quite as it seems. The entire film is a study in pretense, filled with people who are trying to trick and deceive others. Throughout the movie, the audience gets just as caught up as the characters in trying to figure out what is real and what is just a clever illusion. Just as "Don't Panic" serves as a perfect complement to Hitchhiker's Guide to the Galaxy, "Are you watching closely?" fully encapsulates everything that The Prestige is about.