Sound & Score
Though Don Davis might not be among the most famous film composers, his work on The Matrix is unmistakable, with large orchestral sections giving the action scenes a real sense of danger. Davis also wasn't afraid to employ mainstream music in the mix, with Rob Zombie's "Dragula", Lunatic Calm's "Leave You Far Behind", and of course, Rage Against The Machine's "Wake Up" all serving iconic moments throughout the film. In terms of sound design and editing, the film is also top-notch, with the various gunfire and Matrix-related sound effects having a very individual, distinct sound, making the action sequences all that more punchy. Inception, however, is blessed with probably one of the best musical scores of any film in the last few decades, thanks to the pillar of the film composing community that is Hans Zimmer. His score, composed with the help of The Smiths' Johnny Marr, melds electronic elements with a booming orchestra, helping build a soundscape that is at once intense, sad and thoroughly exciting. The final song, "Time", is especially memorable, an iconic tune that could make an event as mundane as brushing your teeth seem epic. In terms of sound editing, the film is strong albeit not as distinct as The Matrix, given that there aren't many sounds related to the dream-entering specifics of the plot. The Matrix has stronger sound editing, but Inception has a far more memorable score, so we have to give it to Inception, though this one was a toughie.
WINNER: Inception