I agree with both of you guys.

The costumes, sets, and small town locations really put you in that era.

The scene with Hanks' character getting the drop on the accountant, and then Law's hit-man getting the drop on him, was riveting and suspenseful. And then the "particular" accountant, as Hanks puts it, gets whacked by accident. Loved it!
It just reminded me of some of the old gangster flicks from the 30's and 40's...

And didn't you get creeped out when Law's character went to take the pic of the dead guy with the knife, only he wasn't dead yet. But McGuire made sure he was before he ruined his picture. You really knew what he was about after that scene.

"You don't make up for your sins in church. You do it in the
streets. You do it at home. The rest is bullshit and you know it."
----Mean Streets---

"Business bad? Fuck you, pay me. Oh, you had a fire? Fuck you
pay me. Place got hit by lightning huh? Fuck you, pay me. It was
beautiful!". ---Henry Hill in "Goodfellas"