This is a tough one, as I only saw two movies from 2007 (one of them on my PC... thanks, bit torrent!). I am having to fudge the rules a bit for this list.
5. Pick a Winner
Featuring music by Lightning Bolt, White Mice, Wolf Eyes, and a bunch of other bands your parents don't like. This is available on DVD via Load Records, but they've made the entire thing available for free via that (admittedly low-res) YouTube clip above. Would have placed higher in this list, but I have never been able to watch more than 15 minutes without passing out.
4. King of Kong
Every time I start to feel stupid for caring deeply about stupid bullshit that doesn't matter, I will remember this film and I will be happy again.
3. "What is Wrong With You"
Loses points for not being an actual film, and being close to two decades old, and not even having been posted to YouTube within the last calendar year. Gains points for being my favorite thing of all time.
2. The Darjeeling Limited
Because even the worst Wes Anderson movie is better than basically any other movie.
1. "What is Wrong with You"
Oh, what the hell... I've gotta be true to my instincts.