The NTSB investigation portrayed in the movie includes recovered data from the Cockpit Voice Recorder. US law requires Cockpit Voice Recorders to include at least 30 minutes of audio data from both pilots and Air Traffic Control radio transmissions. The time taken for the plane to crash less than 30 minutes so the audio from the CVR should have included cockpit discussion about Captain Whitaker sleeping as shown in the movie. This audio would have raised serious questions about Captain Whitaker's behavior (aside from his alcohol and drug usage) but nothing about that is mentioned at any point during the NTSB hearing.
When Whip is in the bar and orders and orange juice and a double Stoli, the bartender only serves him a single. The standard US shot is 1.5oz (47ml) and takes three seconds to pour with a standard shot pour, which is exactly how long it took the bartender to pour. It's also evident that there is only a single shot in the glass.
When Whip asks Nicole where she lives she says "the Georgian Terraces," but her room is in the Georgian Gardens. The Georgian Terrace (singular) is a venerable hotel where actors often stay when they're filming in Atlanta.
When the plane is out of control and flying upside down, the view from the house on the ground shows that the plane is only about 100ft above the ground, however the view from the cockpit window suggests the plane is flying about 2000ft above the ground.
When Whip drives up to his father's house at a farm, he parks his car directly facing the house. He then dumps out all the alcohol and after he takes out the trash bag full of empty cans and bottles, you can see through the door that the car is now nearly facing completely away from the house. The continuity of the previous scene does not suggest that he may have left the house and returned.
During the moments just before the crash, the First Officer extinguishes the engine fires by pulling so called T-handles. When a T-handle is pulled it activates the fire extinguisher, but also it cuts off the fuel flow to deprive the fire of it. In the movie the engines are seen operating after the T-handles are pulled.
During the interrogation, the NTSB official refers to the "jackscrew that articulates the horizontal stabilizer, also known as the elevator". The horizontal stabilizer and elevator are not the same; the elevator is only a part of the stabilizer.
Captain Whittaker and Hugh Lang visit the crash site. Lang describes the left wing hitting the ground, subsequent discussion between the two men implies that left wing hit the rear fuselage and drove the left engine nacelle into the fuselage. It's implied that this is what killed the four passengers. However, the view of the crashed plane clearly shows the left engine nacelle intact and attached to the outside of the fuselage.
The NTSB does not do toxicology tests on flight attendants. Additionally, if Whip had the drug problem shown in the movie, the FAA mandated random drug screenings of pilots would have caught him before it got to the point it did in the movie.
The NTSB will not use "Act of God" as a reason for an aircraft accident. If the cause are not known with certainty they will state it as such, and list all possible causes. Also in this case the direct cause was a mechanical failure with underlying systematic failures as a root cause, obviating the need to refer to unknown causes or "Act of God" all together.
Mobile phone footage of the plane crash is shown on news programmes throughout the film, but during the actual events of the plane crash there is nobody on the ground (as seen from the cockpit of the plane) in the correct position to have taken it.
When Harling and Whip are in Harlings car after leaving the Hospital you can clearly see that the Gearshift is in the park position and the ignition switch is in off position even though they are traveling down the road.
While Whip is in his hospital bed, the NTSB agent sets down a recorder. The light on the recorder is "blinking" red, which means it is paused in recording mode. If it were recording, the red light would be "solid". It does turn solid at the end when the agent motions to turn the recorder off -- which is really "record".