This film is so chilling & depressing to sit thru, because, from the first frame to the last, it is totally devoid of any life and human spirit. Anderson is, from the beginning, a walking dead man with no values, no real love, no meaning to his life, and he takes that with him into his "rebirth." Only this is no spiritual rebirth. All poor Anderson can do now is party and get drunk in order to escape from this new reality, which is even more soulless than his original one. Character is destiny. That's why the "company" has so many failures. Even the Old Man can't see this. He thinks the failures are due to "mistakes."
It often gets categorized as a thriller, but to me it's a tragedy and a very profound one at that. It's about the tragic results of life lived without meaning, without real values, without love, without spirit.
Like all real tragedy, SECONDS is cathartic. I had to go for a long walk after I saw this one. Its depiction of spiritual emptiness, though depressing to sit through, is ultimately rewarding.