What do we see when we look at the sky? How does regular life sparkle at the delicatessen, or over the Atlantics? This Showdown celebrates fantasy at human scale. List the ten best films set largely in reality, where everyday objects are brought to life, mundane tasks are made magical, past lives are recalled, and it makes perfect sense. A big fish, a baby lamb, we the animals—this is what movies were made for: the endless poetry of reality, transformed by a subtle shift.

See here.

Distinguishing between science fiction/horror/fantasy and "magical moments" is important here. Eternal Sunshine of the Spotless Mind is great but it's not largely set in reality.