The first large screening took place tonight in Los Angeles as an Academy Screening. It finished a couple of hours ago, and this is the first Two Towers review to emerge. It’s low key, and not spoiler-filled, but the reviewer was definitely one happy customer. [More] Spoilers!
One comment the reviewer made (in the comments section) regarding Helm’s Deep pretty much confirms what we have been speculating. Highlight below to read: Helm’s Deep is intercut with other scenes, which is why people keep saying it is 45 minutes long.