Yep... Heh, I read some of these other reviewers and they wax so poetic, some really love to 'hear' themselves talk... : )
I'll just give it straight and plain. This film is indeed much more engaging and much better put together than the first one. I also reviewed the first one and the thing that took away from what was really a very good idea in that movie is I felt the long build up from the beginning included too much slow moving 'Drama' Whereas this one hits you right out of the gate with punch and power.
There is no need to see the first film before this one since the story and characters are completely different. The only reason it is entitled as 'OVERHEARD 2' is that the people behind the camera are the same ones that brought you the other movie. And I believe a couple of the same actors are in this one, but in quite different roles. And, it also deals with financial misdeeds and surveillance like the first one.
Very well written, directed, and well paced. All the actors do a great job and I feel the story really ratchets up the tension and builds to an excellent and somewhat moving ending.
I would definitely recommend this one to anyone who enjoys well made Financial Action/Thrillers from China. This is indeed one of the better ones!