Continuity mistake: When Bruce is in heaven and is fingering the prayer beads, the way he holds them changes between shots. (01:23:55)
Continuity mistake: When Bruce wakes up at the hospital his face injuries are totally different from what we see when he is resuscitated. (01:25:55)
Continuity mistake: When Grace visits Bruce at the hospital her hair keeps changing between tucked behind her ear and hanging down. (01:26:35)
Visible crew/equipment: When Grace visits Bruce at the hospital we see a bit of the boom mike. (01:26:35)
Continuity mistake: In the beginning of the hospital scene Bruce's head bandage covers his left ear almost completely, later only half of it. (01:27:00)
Factual error: At the very end of the film Bruce is reporting on a drive for blood donors, and Grace leads him over to the booth to give blood himself - he is even wearing a tourniquet. However, he is supporting himself on a walking stick - he is not fully recovered from the injuries he received when he was run over, which happened when he was hit by a moving car - injuries which left him clinically dead. There is absolutely no way that a person who has suffered life threatening injuries and has undergone the (inevitably) intensive drug therapies and surgical procedures involved while under treatment in hospital in the fairly recent past would be allowed to give blood. There is no way that the Red Cross (or the US equivalent) would want to encourage people who have recently been hospitalised to try to give blood. Not only would that be the height of irresponsibility, they would be wasting precious resources and staff time turning away people who would not be allowed to give blood.
Other mistake: Early in the film, Jim Carrey is watching TV during a sports segment. He is watching Channel 7, the station he works for. This clip they showed was of actual WKBW sports director John Murphy. The clip they showed was taken directly from a real WKBW newscast, with the authentic news set, and graphics. However, when they show a clip of Ch. 7 News later, there are completely different graphics, and a completely different news set, both made for the movie.
Factual error: Even God could not arrange for everyone to win the lottery at the same time. Many people use their favourite numbers, and many syndicates play the same numbers every week. There is simply no way - God or no God - that every ticket could win, because there is no way that every lottery ticket could be the same. The tickets cannot have been magically altered - many people know the numbers they have played and would not think they have 'won'. Note that the protesters are complaining that they won the lottery but got back less than they paid for the tickets they purchased. That is only possible if everyone who bought a ticket won, as all lotteries pay out a percentage of the total amount of money taken in from ticket sales.
Continuity mistake: When Bruce returns home after getting God's powers and sings "What if god was one of us" in the door, his mouth is wide open as he sings 'home' but in the next shot where we see him from behind, his mouth is closed even though he's still holding the note.
Factual error: Every time Bruce closes his car door after its been attacked by the thugs, you can hear the sound of broken glass rattling in the door, but the window, whilst cracked is still complete.
Visible crew/equipment: When Bruce is in the diner looking for a spoon, the boom mike drops into view for 2-3 seconds. This happens right before he asks for the spoon. Fixed on DVD.
Revealing mistake: When Bruce is calling the pager number, if you look closely, the phone is a fake or not working, because when he is dialing, the phone is suppose to be backlit and is not. Plus, there is a sticker on the phone LCD which is supposed to look like he dialed the number. The numbers are on there before he is finished dialing and the sound doesn't match his finger movements.
Continuity mistake: The window crack in his driver's side window that happened during the fight with the gang, changes throughout the movie until he changes cars.
Continuity mistake: In the diner scene, the ketchup and mustard bottles behind Bruce move (left to right) almost every shot.
Continuity mistake: When Bruce is out to get his job back, while talking to the Channel 5 guy, a white car drives by and two police officers walk down the road. In the next shot they walk a little behind their earlier position.
Audio problem: Under the party for Bruce, Avril Lavinge's 'I'm with you' is playing as Susan shows up in the room and for more one minute forward up until Grace shows up. The music is cut in weird places several times.
Factual error: When Steve Carrell is standing-by to read his news bulletin, the Floor Manager cues him to begin by counting down from 5 seconds to zero. In reality, a Floor Manager only ever counts out loud the numbers 5 and 4, while 3, 2 and 1 are communicated via hand signals. This is to prevent the Floor Manager's voice being picked up on air when the presenter's mike is faded up. This error occurs in countless films.
Continuity mistake: After Bruce gets his car torn up and passes the sign truck, he says he wants to talk to God. When he hits the light pole and gets out of the car the word "hero" isn't on it anymore. It comes back later.
Continuity mistake: When Bruce wrecks the car into the light pole, the hood comes up in the middle, not on the side. Throughout the rest of the movie, the hood is messed up on the left side, not the middle, where it is supposed to be.
Continuity mistake: There are two scenes in the movie where Grace is noted to have donated blood in the dialogue, one near the beginning, and one, the final scene. The blood donation is a fairly important turning point for Bruce's rehabilitation. And yet, neither of Grace's bare inner arms in either scene show any iodine, bruises, holes, or perhaps the easiest to spot, any small bandage that would result from blood donation.
Suggested correction: Bruce could simply alter people's tickets and then alter their memories too. He wouldn't be affecting free will, since they still made the choice of what numbers to pick, Bruce just altered their memories to make them think they did something else. They're not protesting they got back less than they paid. They won $17 dollars each. I don't know how much a ticket costs in Buffalo, but I bet it's less than $17.
Suggested correction: Since Bruce was given God's powers and a lot of people were praying to win the lottery, he could have simply altered the numbers on their tickets.
Not only that, but one guy was complaining that he only won seventeen dollars.