This article reviews significant developments in affective neuroscience suggesting a refinement of the contemporary theoretical discourse on cinematic empathy. Accumulating evidence in the field points to a philogeneticontogenetic-neural boundary separating empathic processes driven by either cognitive or somato-visceral representations of others. Additional evidence suggests that these processes are linked with parasympathetically driven mitigation and proactive sympathetic arousal. It presents empirical findings from a functional magnetic resonance (fMRI) film viewing study, which are in line with this theoretical distinction. The findings are discussed in a proposed cinematographic framework of a general dichotomy between eso (inward-directed) and para (side by side with)—dramatic cinematic factors impinging on visceral representations of real-time occurrences or cognitive representations of another's mind, respectively. It demonstrates the significance of this dichotomy in elucidating the unsettling emotional experience elicited by Michael Haneke's Amour.