I go there every 5 years or so, whether I want to or not, to see if I can "get" modern art. Sad to say, once again, I didn't. I have nothing against a field of Porcelain Sunflower Seeds and absolute respect for those who are indeed moved by such sights.
I would however recommend to everyone that they should visit and make their own minds up. It is a fantastic venue and experience - but modern art does not do much (in fact practically nothing) for me I am afraid.
However, there was a brilliant display (double click collage) of original Russian Revolution and Soviet Street posters (Level 5 Room 11) which I enjoyed hugely and made the whole visit worth while. This is what I call "Art".