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Sure, they're both gimmicky, but at least The Matrix has an entertaining story to back it up.
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That's disputable. You also can't really compare them like that. The Matrix is a high concept faux-philosophical action movie, while Memento is a low concept emotional mystery/thriller.
Also I think using the word 'gimmick' to describe the way Memento was directed is horrendously reductive, but that's another argument. One I think we've already had.