After I first saw this I didn't see anything incredible. It seemed simple. Of course I recognized it was a very good shot, with nice clarity and exceptional detail. But as for content and vision, I thought it was just run of the mill. Thinking more though, and looking again, and really taking in the whole image, I changed my mind. Very very nice. The clarity and detail is what make's this especially good. Also the contrast between rough and smooth. We see liquid, transparent, soft, and the splash with accompanying distortion here breaks that perception and flow adding a sharp and opposite texture. The color is also great. I love how the rim of the glass has the reflection of the blue on the left and the red/orange on the right, again bringing in the contrast and theme.