The best scary movie that no one has ever seen is "S&Man". Has anyone seen it?

That claim is made here

Has anyone seen this film. What did you think?

Too late for an edit. Could a mod turn “money” into “movie”?

There’s a good description of it here:

Haven’t seen it but I have been slightly curious about it. IMHO, doesn’t sound particularly scary. Hated Petty’s Soft for Digging though, so I’m probably biased.