Seminal ImageDevil Angel (1995), shows a similar image, visually at least, of a bed against a black background (not water), which is the visualizing of a dream, towards the beginning of the film, of the lead female character who imagines the best way to die together, ultimate romantic couple suicide, with both a bullet in the head.
Although Tsai claimed in an interview that this scene was inspired to him by a fortune teller he consulted in Malaysia, who predicted an image with a lot of black, or something like that...
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Abbas Kiarostami's Sleepers (2001)
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