OK, so I watched this one last night on 2D Blu-ray.
First, let me mention the A/V quality - as typical for a new theatrical release, it looks and sounds very good. Because the photography is often quite dark, there's a good amount of black crush in many night scenes. I imagine the 3D disc would look even murkier in such scenes. The surrounds get a good workout, plenty of rear speaker action.
There is one significant issue I found with this disc - during loading, the little postage stamp sized animated "webshooter" icon freezes on screen through all the previews right up to the main menu loading. This effect happened on two different Panasonic BR players, both with current firmware upgrades. Basically, all the previews have this icon plastered dead center onscreen through all promos and FBI warnings which I thought was kinda funny. Obviously a encoding glitch.
Overall, the movie actually fell below my expectations. The darker, moodier tone (and photography) just doesn't work as well as the tone set with the 3 Sam Raimi films which this is always going to be compared against. Even Spiderman's costume is a darker, almost brownish red. Spiderman is *not* The Dark Knight. The score is not comes nowhere near the same level as Danny Elfman's scores for the first 2 movies.
Don't get me wrong, there's some stuff that this film gets right - Peter/Spiderman actually makes believable mechanical webshooters, the POV scenes of Spiderman swinging high above the city, the way he moves more like a spider, the budding relationship with Gwen... all good stuff. But there's just a lot of things about this movie that don't work for me - the whole revamped origin w/Peter's mysterious father especially. For me, the movie didn't really engage me at all until the pivotal first scene showing Spiderman standing against the skyline. The Lizard character... came off better than I expected, even with the more "human" looking face than the comics version. IMO, one of this movie's biggest issues is the casting - with the sole exceptions of Gwen (who despite doing a good job in her role, looks far too old to be "17") and Uncle Ben (Sheen looked like he was recycling his JFK teeth), the rest of the cast falls far short of their Raimi film counterparts. Sally Field as Aunt May is a complete fail. Tellingly, there isn't even a JJ Jameson character, likely because J. K. Simmons left such an indelible impression in the role.
Overall, it's an entertaining movie, certainly not a complete flop, but it fails as a reboot on every level in much the same way the "Superman Returns" film did.