Why is it on the "best" list? Because it represents the dramatic potential of Cat III. It moves beyond gore into psychological torture. If you are looking for the dark side of the genre, this is it.
This is the you show your friends. It has incredible martial arts, absurd dialogue ("I’ll use my pussy to kill you!"), and it actually has a plot you can follow. For US audiences, it is pure campy fun wrapped in violence. cat3movie us best