I have seen this film yesterday in a Dutch commercial channel and I find it rather a nice film. As a TV film it has already reached the reasonable level as a TV film should be. The acting of the main actor and the actress are reasonably good.
It seems that the mean reason of the negative comment from the other viewers is more heading to the point that they don't want to see any films talking about this tragic event.
At the starting of the film it has already told us that the film has been made not based on "actual facts" but based on the "theories" of a book. That means the audience should be able to decide what they should/would like to believe and what they should treat as fiction lines. If the so call "facts and findings" which we have heard from the official media are really firm enough one hardly will be mislead by the fiction lines of this film. If this fiction film has been skillfully made that it has carried the audience into a "believable" fiction world with exciting fantasy, that means it has been well made, right? By the way, who is that Helen Mirren anyway? Why should one has to listen to her comments at the Oscar ceremonies? Just because she has played a queen role and win a price? Sorry, no way.
Whether this film should have been made? Well, if this is not a film with interesting story plot, the Luxembourg Film Council would hardly have joined the co-production (and probably the co-funding?)of it.
About respect, perhaps viewing all the so call "actual facts" from one side and the so call "fiction lines/theories" from the other side of this case is someway somehow a kind of showing respect to this tragic event.
Anyway, as an ordinary film watcher, I find this film rather nice and is worth to see. It might chill your spine in a lonely rainy night.