Continuity mistake: The location of the FireBrand tower keeps changing throughout the film. 1:30 - the tower is in Lower Manhattan, south of the World Trade Center 2:55 - As Kevin Spacey lands, the tower has moved closer to the World Trade Center (side note - the shot immediately before this showed him falling towards midtown Manhattan, not the tower) 3:45 - the tower has moved further north towards midtown 4:50 - the tower appears to have moved back to the position it was in at 1:30. 5:25 - the tower has moved back to it's position at 3:45. 53:25 - We are given a view of the tower from their Central Park penthouse, and it has apparently moved much closer to Central Park (right next to One57 on the other side of Manhattan island) 56:45 - the tower has moved back down to its position at 3:45 and 5:25. 1:17:38 - I'm not entirely sure about this one, but you can briefly make out the two pools of the World Trade Center memorial, which would put the tower at its location at 2:55. 1:18:00 - the tower has moved to the exact location of One World Trade Center (therefore making that building disappear). 1:18:05 - the tower has moved back to its position at 2:55 (now One World Trade is visible).
Factual error: Kevin Spacey states that his company's new tower is the "tallest building in the northern hemisphere." The tallest building in the world is in the northern hemisphere - the Burj Khalifa, which has held that title since 2008, and is about 830 meters tall. Judging by the size of the new tower compared to the other buildings in New York, this building appears to be only 600 meters tall. (00:04:30)
Continuity mistake: When David and Tom, as Mr. Fuzzypants are free falling from the building roof, David and Tom are falling with the building facing behind them. They turn around to face each other and are now shown with their side facing the building, but when David deploys the parachute, he is suddenly back with the building facing behind him again. (01:17:55)
Continuity mistake: When the cat is attempting to get the fruity pebbles, Jennifer Garner starts to open a drawer. She never fully opens it. In the next shot it is fully open.
Continuity mistake: When David is explaining to Ian about the rival company being taller, he draws an antenna onto the window with a marker pen to explain how it is taller. When David looks at the window with the marker pen drawing of the antenna later in the movie, it is a different shape than before. (00:07:45 - 00:31:40)
Continuity mistake: When Tom, as Mr. Fuzzypants, is spelling out his name in wool, the ball of wool is positioned in front of the name, in the center. About 30 seconds when he runs to pee in Madison's bag, the ball of wool is placed at the edge of the name. (00:36:00)
Continuity mistake: When Rebecca is reading on her iPad and Tom, as Mr. Fuzzypants, reading the newspaper, there is a bowl of strawberries and blueberries on the table, positioned about a foot away from the newspaper. In the next shot, the bowl of strawberries and blueberries is suddenly much closer to the newspaper. (00:54:45)
Character mistake: When Tom goes into cardiac arrest, the doctor uses the defibrillator paddles on him, but she uses them whilst the hospital gown is still on him. A defibrillator must be used on bare skin if the electricity is supposed to get through to his heart. (01:08:55)
Other mistake: Two security guards at Firebrand are shown watching a video of Tom, as Mr. Fuzzypants, jumping across a doorway and Lara and Madison attempting to catch him that Nicole filmed. The problem is, the camera angle shows an angle in front of Lara, Madison and the cat and Nicole filmed the video from behind the cat. Nicole can even be seen filming in the background of the video. There is still no way this footage could have been filmed from this angle. (01:15:55)
Deliberate mistake: When the two security guards inside Firebrand alert the other security about David being on the roof, a news reporter overhears, announces it and everyone looks up. The news channel then shows an above angle shot of David standing on the ledge within a second, but how did the news channel manage to start filming David standing on the roof that quickly or even manage to film from this angle? David going up onto the roof was entirely unplanned and within a few seconds of anyone realizing he was on the roof, there is suddenly a news helicopter from above filming the entire thing. It could not have been filmed from the ground because the news is filming an above angle shot and would have been too far away to film. This was probably done intentionally to increase the drama, but still makes little sense. (01:16:50)
Deliberate mistake: After David jumps off the roof of the Firebrand building, it is discovered that he had been wearing a parachute, but this parachute was never visible on him at any point previously in the scene. Even when he was on the roof and after jumping, the parachute was nowhere to be seen. The parachute was too big to have gone unnoticed. It would have been visible whenever the shot was behind him and the straps would have been seen whenever the camera was in front of him. (01:17:30)