The theology is wrong. But not offensivly so.
There is nothing anti-religious about the film and indeed it raises some interesting points about the nature of evil and suffering in the context of there being an afterlife, i.e the horror of child murder, while not exactly muted or lessoned by the fact that the victim goes to what I will describe as a 'lower level of heaven', is certainly given a different perspective.
As a random bit of trivia Mark Wahlburg who stars in the film is a practicing Catholic.
I still occasionally think about this film.
There were a few messages that it conveyed such as letting go of any evil that one may fully embrace good and that there is a 'plan' -that there is an order to everything and connectivity that goes beyond the disconnected disorder and chaos we may individually perceive as mortals.