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I consider a "sequel" to be any movie made after the original in an effort to make more money from the original concept/theme/characters/story. So, i would consider "Batman Begins" (never saw it) to be a sequel from a business/money sense.
Well, I guess that's the jaded way to look at it. I prefer the artistic sense. I personally would never consider Batman Begins a sequel. Does that mean you'd consider this to be a sequel to this? I'd say it does according to your definition, but I think the general population wouldn't define it that way.
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Matt