20:4 Thou shalt not make unto thee any graven image, or any likeness of any thing that is in heaven above, or that is in the earth beneath, or that is in the water under the earth..

Though I am of the opinion that the film 'The Passion of Christ' does indeed break that commandment. I am afraid that among Reformed people I talk to (besides the Highway) don't have a problem with the movie, at least on the second commandment issue.
They believe the sin would be in worshiping and praying to the image.
If I understand correctly that would be the opinion people like James White, Albert Mohler & John MacArthur would take.