The ride has no straight drops, but there are some areas where the track is curved so you're turning down (while the seat rotates keeping you facing the same way). It does not go upside down.
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Short answer: Yes, the indoor coaster is wildly fun, and it's a fantastic addition to Epcot and Walt Disney World as a whole.
Which seats are the best? If you're concerned about Guardians of the Galaxy: Cosmic Rewind being too intense, request one of the first two rows. That's the least thrilling and jarring. If you want the best seat from a storytelling perspective, anywhere in the middle is going to be ideal.
It's a smooth ride, similar in feel to Slinky Dog Dash, with no sudden jerking or bumps. If, like me, you enjoy a lot of the pre-ride queue but are hesitant (make that totally unwilling) to go on the ride itself, there's a chicken exit.
Guests are limited to one ride per day on Guardians of the Galaxy: Cosmic Rewind using the Virtual Queue during regular park hours. This allows as many people as possible an opportunity to ride. However, it is possible to get into the Virtual Queue and also buy an Individual Lightning Lane to ride a second time.
Though Cosmic Rewind is a pretty smooth ride, those who are prone to motion sickness may find that this ride exacerbates those symptoms. There are no loops or inversions, but this is a fast roller coaster with rotating cars, which could make some people nauseous.
Depends on how you characterize intensity. Everest it's more bumpy and jerky, with stronger physical forces exerted. Guardians is much smoother, but much more disorienting in the dark with the screens and spinning. Guardians is more intense BY FAR.
Now, guests hear classic rock/pop songs from the Guardians of the Galaxy film soundtrack, and experience one of six drop sequences (meaning the ride should be different the first few times you ride it). The ride itself is shorter, faster and more intense than Tower of Terror was, but it's not a huge change.