when NOT to look or listen etc
Here's my advice... and this is a
Spoiler too...
Watch out for Harvey Dent after he gets burned. Now that I've seen it twice I know exactly when to avert my eyes or how to look at an obscure corner of the screen when he's involved in a scene after he's injured. To me, Harvey Dent was by far the most gruesome thing about the film.
I wasn't prepared for it the first time I saw the film and **bblleegghh!!!** I wish I had been warned. If I saw this movie when I was a child, I would have had nightmares about Harvey Dent for days.
And, I agree with Leslie, that the movie as a whole didn't leave me with a feeling of being scared or frightened either (other than being grossed out on one or two occasions). And, definitely keep in mind the idea that you're watching a "live action" comic book. That can help.
I thoroughly recommend seeing it on the big screen, so I definitely encourage you to go.