Even though Sam's father is hardly ever home because he is often away on business trips, he is able to connect with his son by teaching him how to pack a suitcase.

In the not-too-distant future, an all-seeing surveillance state conducts “dream audits” to collect taxes on the unconscious lives of the populace. Mild-mannered government agent James Preble travels to a remote farmhouse to audit the dreams of Arabella “Bella” Isadora, an eccentric, aging artist. Entering Bella’s vast VHS archive, which contains a lifetime of dreams, Preble stumbles upon a secret that offers him a chance at love—and hope for escape.

Conor Marsh lives a secluded life with his dog, Sandy, until one day he begins playing OBEX, a new, state-of-the-art computer game. When Sandy goes missing, the line between reality and game blurs and Conor must venture into the strange world of OBEX to bring her home.