There are so many elements in this shot that make it a money shot. They are attempting to erase Jim Carrey's character's mind of all memories of his ex-girlfriend. The two of them attempt to hide from the people doing this, hence why the end up on a cracked ice surface. It portrays what is happening to his brain with the cracked ice. It is blue around the edges to draw your attention to Kate Winslet's hair. She is your main focus, because her focus is on Jim Carrey, the main character. The high angle is used to show someone is looking down on them, attempting to break them apart and end the memories he has of her.
Although it is a money shot, I think that keeping things simple is still the key to success with any film. This has many elements in the actual shot, yet you would not sit there and analyze it but admire its beauty and understand what is happening with just a glance.