This movie is the second-best superhero movie I've ever seen! (behind the Dark Knight) This review is for the R-rated Director's Cut. I have not seen the Theatrical Version.
Sex and Nudity
The director's cut shows a girl flash her breasts. You see the bottom half of her breasts, then it changes to a side view angle. You can not see her nipples. A woman says "Every time we sleep together, I wake up alone." In the theatrical version, but not the director's cut, there is a sex scene.
Violence
This movie is very violent, somewhat bloody, and dark. The Daredevil kills many people. Bulls-Eye, and assassin, kills many people. The Kingpin kills many of his bodyguards/ servants. People are punched, kicked, beaten to death, shot, stabbed, and cut in half. The movie sometimes shows blood, and sometimes does not. The director's cut shows more violence, more blood, and more deaths. SPOILER! Daredevil and Kingpin fight, and Kingpin's knees are dislocated or broken; you can see his knees go sideways.
Language
A few d*mns, h*lls, a*s, sh*t, and one f*ck in the director's cut.
Thanks to IMDb for the differences in the theatrical version and the director's cut. The director's cut has extended violent scenes, and an entire subplot. SPOILERS! The subplot helps explain how Fisk was the Kingpin. The subplot has Coolio the rapper as an ex convict framed for murder. Matt Murdock tries to prove that he is innocent. Coolio's character is pretty funny. Overall, this movie is pretty violent and dark, but one of the best movies I've seen. Also, it has a kick-a*s soundtrack (lot's of rockin' songs). I'm only 13, and the R-rated Director's Cut was appropriate for me, but I don't get queasy with violence and am mature for my age. The average 14 or 15 year old would be able to handle the Director's Cut. I hope you decide to watch this movie despite the negative reviews; it was very good!