DS and I just got back from seeing it in IMAX for my birthday. It was wonderful, so, so sweet and emotional. It made me want to wrap my "trunk" around DS and nuzzle his head. Run, don't walk, to see this movie. See it in 3D if you can. We didn't but there are many scenes that would be fantastic in that format.
Granted, it’s a very different story, well I guess the same but different is a better way to put it. It makes perfect sense to have changed it so there is no dialogue between the animals.
Have you gotten my gift yet? Hopefully it didn’t get hung up in customs...
Was that $3 off an oil change coupon in my mailbox from you? That was very thoughtful!First of all,
Secondly, I don’t think I can handle this movie. I’m still emotionally scarred from the original.
Enjoy tender moments with that little one of yours while you still can. 
As @luvsJack mentioned, it's the same but very different so you could consider it a whole 'nother thing, if that would help. It's a truly great family film if you ever need to kill a couple of hours with your DGD's. IMO the only thing it was missing was music - there wasn't a single musical number in the entire movie and that struck me as particularly un'Disney-esque.
No, IMO it's not sad. Poignant, yes in parts, especially for the mom of a son. But the main story line of the original, which was the abuse Dumbo suffered at the hands of the people and other circus animals, is just a jumping-off point for this one. As has been mentioned several times, it's a very predictable story with a happy ending, so great for little kids (and tender-hearted mommas!).
