At the beginning of the film, when they are calibrating the system, Lillian asks Michael what he sees, and he replies, "Clockwise rotation." However, the two superimposed images of the test pattern are rotating counter-clockwise.
When Lillian is recording her death, the tape reel is almost empty and it only records for about 30 seconds. After the funeral, when Brace and Hal are in the lab , the reel on the table is full. Then later, when we see the tape reel in the tape lab, it's almost empty again.
Not a goof: At the beginning of the film, when they are calibrating the system, Lillian asks Michael what he sees, and he replies, "Clockwise rotation." His mind understands that the environment seen through his eyes cannot rotate, rather Michael perceives himself rotating clockwise.
The Pinehurst Resort is at minimum 270 miles from the Wright Brothers Museum, which is at least a 4.5 hour drive at 60mph, so there is no way he could have gotten there in mere moments as depicted in the film.
The boxes containing the water activated foam were cut in advance at the top to increase the effect of them rupturing when they collided with the wall at the portable computer factory. Furthermore, why would a microcomputer factory be transporting cases full of water activated foam so close to the assembly line.
There is no possible way that any assembly line could have been remotely programmed to have gone haywire and crazy at it did by Karen, and there is no way that a remote access terminal could override a direct power shutoff at the factory.
Alex tells Michael of the "death tape," that "Nobody plays that tape!" When Michael asks Alex where it is, Alex replies that is locked away, safe. If that was true, then why was Michael able to cue it up and access it on the machine like any of the other tapes in the tape room.
When Michael gets home from work at the beginning, he walks into his bedroom and turns on the light. Before the light comes on, the wall where the switch is, is illuminated by outside light. This light disappears an instant before the room light comes on.
Twice, when the robot arm sets the "death tape" into the playback machine in the secure lab, you can see cellophane preloading the tape into the player, to give the effect that the tape is self-loading.