"Split Second" is about the imaginary conversation a man has with himself in the instant of his death. What really goes through a human's mind as he realizes his time has come?
Is there time for anything at all? Or do we even realize that we are dying? Maybe it's somewhat of an "eternal" question mankind has posed itself and never really seemed able to answer because of its very nature.
Maybe that's exactly the point. We're not supposed to know until we're there. And we can't know, really, if somebody tells us. This movie is perhaps just thinking out loud, wishful thinking out loud, if you will... about that final moment.