The Necktie (2008)

Original title: Le noeud cravate

A solitary man works in a tall office building. The only moment in his drab life that's out of the ordinary each year seems to be opening the birthday card and gift from his mother. Usually it's a tie, but one year it's an accordion. It goes into the closet with his many ties. A year or two later, he discovers what happens to the papers he processes every day. His discovery sends him first to the building's top floor, then to his closet.