i think apart from major part ( directory-actint-plot...etc) there r 2 things which makes a film "masterpiece" : Score and Cinematography
and here is my topic: What are your favourite scores ?
here is my list:
Braveheart
The Piano
Titanic
Unfaithfull
Matrix
Pulp Fiction
Amelie
Crouching Tiger, Hidden Dragon
The Return
Lord of The Rings
....