The Los Angeles Film Critics Association has picked Clint Eastwood's second WWII-themed release, Letters from Iwo Jima (in theaters Dec. 20), as the best movie of the year, while The Queen took five honors, including best actress for Helen Mirren and best director for Stephen Frears. Also on Sunday, the American Film Institute unveiled its 10 Best list. On it were, natch, Letters, Dreamgirls, United 93 and Borat. (What? No Tenacious D in the Pick of Destiny?) Their best-actor prize was shared by Sacha Baron Cohen and Forest Whitaker ( The Last King of Scotland).