But the ending is so great because it goes one level deeper than that :
It’s not just that you supposedly find out that verbal is Kaiser Soze. But once you find out that he’s been pretty much been making up either all or part of the story as he’s been giving his testimony makes you reconsider whether anything he’s just narrarated has been true or if Kaiser Soze himself actually exists.
A bit of Usual Suspects discussion:
That was the problem I had with the ending, Euty. Kobeyashi is real - he picks Verbal/Keyzer up at the end. But I thought he was fabricated from the bottom of a coffee cup?
The central theme is about hope and how it can redeem a person. At the end, Red hopes to cross the border and he hopes to see his friend Andy, again. They should have ended the movie right there with the audience hoping, along with Red, that the two will eventually re-unite.
Instead, the movie makers pandered to the audience and gave them a sappy crane shot of the two hugging on the beach. Hope is about uncertainty and the typical Hollywood happy ending completely missed that point.
I’m glad it showed them being reunited. I would have felt cheated if it didn’t. Like maybe they both went through all that work for nothing, but there was no way we would know had it not been for the last 3 minutes. Another reason I love the ending is because the beach is so beautiful, and all you see is Andy and the boat.
How about The Great Escape, which ends with Steve McQueen throwing his ball against the wall in the cooler?
In the spirit of creativity, I’ll put forth Memento as having one of the best “beginnings” 
My alltime favorite is the end sequence to Dr. Strangelove. When Vera Lynn starts singing and the bombs start dropping, I always sing along and raise my glass in appreciation to the greatest film ever made…that’s if I’ve managed to stop laughing from Sellers’ final scene.
Other Kubrick endings would make my list as well. Clockwork Orange, with Alex’s devilish and contented final line. The Shining, with the startling cut from night to day centered on Jack.
Strangely, Kubrick also has the worst ending of all time. Two words: Space Baby. <shudder>