The elusive 'I love you' in the closet I think will remain one of the great unresolved contested issues among fans of the film. There are those who swear it is there, but agree that it is barely discernable. I've never caught it myself, and if it is barely discernable, it arguably makes little if any impact on the casual viewer and their reception/interpretation of the work. I'd prefer it not to be there--it would detract from the final 'Jack, I swear', which is, among other things, Ennis's affirmation of love.