+1
Depends on the cultural background of the person. For example, a western person without experience with Japanese culture will not understand an anime at the level that even a 10 year old Japanese does. An Ethiopian tribal who has never watched a Hollywood movie will not understand even stuff like Adam Sandler's movies.
Also, it's difficult to differentiate between accessibility and taste. I didn't like Kiarostami's movies and I think that I don't quite understand them but at the same time I think his arid style is not for me.
I also discovered here that I actually cannot predict what an American might like or dislike because of our cultural differences since taste is something culturally constructed.
So overall it's impossible to say what's more accessible or not. Usually inaccessibility is produced by lack of cultural experience not because a movie is "inaccessible". Many Asian movies that people in the west regard as "art-house" are popular mainstream stuff.