"Letters" - for some reason I became more emotionally involved with the characters and story with "Letters" than wth "Flags". It would be nice if they released an HD-DVD multi-disc retrospective special edition of Letters instead of just "Flags"
Letter has better acting performance and story plot. No surprise since it has full cast of japanese good actors. While the Flags has much better action and explain about the flag origin. The acting is no match to the letter, the movie is focus about the flag not the battle which isn't my cup of tea.