Everytime they flashback to Heller being shot, the number of bullets in the driver side window changes. While this is a continuity error, it might be intentional to illustrate the confusion an inconsistency combined with how little the FBI actually knew about the incident.
After Buddy cuts Common's character across the eye with a playing card, the amount of blood on Common's face changes as the camera cuts away and cuts back again.
When Buddy shuffles the card deck he has a ring in his right little finger. Then a camera turns away and come back, and a ring is gone.
In Buddy Israel's hotel suite, the naked prostitute on the floor is completely naked. Then, she is covered with a black blanket. She is then shown naked again, and then covered up again.
When one of the prostitutes grabs Buddy's dressing gown, he lets it fall onto her, covering her legs. From one viewpoint, the dressing gown covers the prostitute's legs, and from another, she is still completely uncovered.
FBI agents wouldn't randomly open fire in the general direction of the 50 caliber gunfire due to risk of public safety; There would be no telling where their bullets would hit. Even if they knew where to shoot, which they didn't, at that range a Glock (or any handgun) is totally inaccurate, not to mention it probably wouldn't have enough stopping power left to do anything.
At one point, Heller is said to have been OSS (Office of Strategic Services) before he was FBI. At another point, it is said that his undercover op predates the second world war. This is impossible, as the OSS was founded in 1942.
After the SWAT team raids the penthouse, they specifically call out "All clear", meaning everyone has been accounted for. Moreover, it is standard police procedure to treat all individuals in a raided location as suspects and restrain them until they can be properly identified. However, when Lazlo flees and switches disguises in the bedroom, the SWAT team pretty much ignores his new character, an unknown and unrestrained suspect in a room that had supposedly just been cleared.
When Watters empties the sniper rifle, count how many shots she gets off. The Barrett M107 only has a 10 round magazine, even if she has one chambered, it's not possible to get off the 13 shots that she does.
When Agent Messner unloads his duty weapon in the hospital, he ejects a live round. The sound of the round hitting the floor, though, is that of empty brass.
At 31m 8s the car windows are all shot out, with not a mark on the bodywork.
The opening Lake Tahoe shot appears to indicate that Buddy's penthouse suite is at the Mont Bleu hotel. The real hotel does not have suites with windows as wide as depicted in the film.
In various places throughout the movie it is indicated Heller was shot in 1952, but he is shot near a 1956 Ford.
The scene where the wheelchair-bound dreadlocked hitman takes out his target is set in New York, but LA's U.S. Bank Tower is clearly visible in the background.
Right after Israel tries to commit suicide the camera pans past him, past the revolver, and up to the door which changes into the door the security guards open. The reflection on this door clearly shows the outline of the camera man walking up to the door.
Just as Messner goes up in the elevator to see Locke at the Hospital, a reflection of a crew member is seen to far left wearing headphones.
When Soot (as Hugo) shoots Beanie, and Beanie turns around to confront him, as he turns you can see the plate on his back where the blank is supposed to go.
When the Tremor brothers are in the elevator, trying to escape with a chain saw, there is a close up on the tallest member. When this happens, you can see the camera reflected behind him in the upper side of the elevator roof, in the shining material.
The hotel that doubles for the supposed "Nomad Hotel" in the film (Montbleu Resort) is located in Stateline, Nevada. Contrary to what Loretta says, there is no city called 'Lake Tahoe' in Nevada.
When Hollis Elmore gets to the house and the kid, Warren, opens the door, the American Flag in the background is hanging wrong. The American Flag is always supposed to have the stars in the left corner; the one in the house, the stars are on the right.
As Messner is holding Locke at gunpoint to have him explain why Sparazza was so important, Locke says "Put the gun away or engage the safety, please". Glocks do not have external safeties.