“The immaterial has become material,” announces the East India Company’s scheming Lord Beckett (Tom Hollander) early in “Pirates of the Caribbean: At World’s End.” He could be referring to the recent resurrection of the pirate Barbossa (Geoffrey Rush), flush with life and his expanded role in the trilogy. Or he could be speaking of his newfound dominion over the Flying Dutchman and its squid-faced captain, Davy Jones (Bill Nighy), whose excavated heart is now in Beckett’s possession.

More likely, though, the words are a subliminal reassurance from the director, Gore Verbinski. After the bloated shenanigans of the previous entry, “Dead Man’s Chest” — perhaps the only pirate movie to see the need for a Ferris wheel — Mr. Verbinski is reminding us why we should ever trust him again.

This third and perhaps final episode in the swishy, swashbuckling saga goes some way toward achieving that goal. The cannibals, coconuts and landlocked locations have been replaced by the high-seas high jinks that made the first film so enjoyable. And the palpable relief as the myriad plotlines rush toward some semblance of resolution has made everyone quite giddy; even our passion-deferred lovers, Will Turner and Elizabeth Swann…Full Review on The NY Times Web Site