What compelled me to write this list has much to do with attempting to figure out what makes films "challenging" in varying contexts. I didn't want to make a list concerning films that are simply gross, bad or poisonous to the art of cinema but one that embraced the inaccessibility of artistic filmmaking in relation to known entertainment movies.
In consideration is also audience, what films would a person become aware of in the pursuit of "conquering" the most notoriously "difficult" films made? So, really this list is for those that seek inaccessible masterworks that through reputation, duration and/or distinctness within the form keep audiences from starting to watch them, or more sinful, putting a viewing in its grave by stopping somewhere before the ending has been reached.