I think for 100 bucks, for a mass market, available-at-your-local-wal-mart piece, it's pretty spectacular. It's by no means an accurate replica, but I think for the casual fan who is not as dialed into the maker community as many here are, this is a great opportunity to pick up an iconic, recognizable piece of batman history.
I would say my nits are the chest emblem details are a little soft around what should be more crisp points, and the overall shape is not quite right. Most noticeable on the cowl, as mentioned earlier, it's missing the texture. The finish also looks more "returns" than 89, but there's always the possibility the piece on display is not the final display piece. To my eye the overall anatomy of the cowl looks decent. Ears looks a little soft, tips rounded out. The finish really throws off my evaluation because it's casting highlights that don't belong. I'm kind of having the "uncanny valley" experience with it. I can't quite describe what doesn't look right about it, but my brain knows it aint right.
I am not a member of the audience this piece was made for, so I won't judge it too harshly. But if someone wanted a MUCH more accurate cowl that they could wear, those are pretty easy to find these days. But for 100 bucks, for something you can have in your hands right away and will be a great display piece, I think it's awesome. We are living in a golden age for sure.