The film's basic theme: the general corrosive deregulation, the greedy cost-cutting corporations, and the corrupt government officials, found in the Argentine airline industry.

The film is named after the NATO phonetic alphabet version of the identifier of the accident aircraft, LV-WRZ (Lima Victor – Whisky Romeo Zulu) The picture opens with the District Attorney (Adolfo Yanelli), listening to voices from a recording in the black box retrieved from an air disaster.

The docudrama then tells the story of director Enrique Piñeyro, who plays himself as T, a principled pilot at LAPA, an Argentine airline, upset over his company's disregard of basic safety regulations in order to save money.

Yanelli's character manages to bring the company’s chief executives and the Argentine Air Force authorities before a criminal court, establishing a unique precedent in commercial aviation history.

That is to say it works the audience up into an angry lather, and you emerge from the theater never wanting to set foot on another airplane again — at least, not if you feel you may have paid less than fair market value for the ticket."

"[5] The film critic for Seattle's The Stranger, Andrew Wright, liked Piñeyro's directorial debut, and wrote, "[D]irector Enrique Piñeyro's utterly damning docudrama comes off as both a searing factual indictment of Argentina's passenger-flight standards, and a crackerjack thriller in its own right...It also helps that he proves to be an instinctive filmmaker, employing an intriguingly fractured, minutely detailed take on the material, which hopscotches between events leading up to the easily avoidable incident, and a harried investigator's efforts to make sense of the flight recordings afterward.