Though Cotillard has segued nicely into American films, her best work continues to be in her native France. After winning the Oscar for playing Edith Piaf in “La Vie en Rose,” Cotillard shines in Jacques Audiard’s tragic, gorgeous love story as a whale trainer who suffers a horrifying accident. But despite the tragedy, the film is a love story at heart, and Cotillard and co-star Matthias Schoenaerts form a beautiful, heartbreaking bond.