The sickest films I've probably seen are some of Toetag's output, namely the August Underground films.
Also, more obscure titles such as the German Splatter film Das Komabrutale Duell, banned in it's native Germany and only available (I think) on the US's Unearthed label are just constructed for gore and gore alone and are pretty sick - but hard to take seriously due to 'story-lines' involved.
I watched the Japanese Red Room 2 the other night, and there were a couple of sick scenes in that - particularly a part where a woman has her unborn foetus ripped from her body. No-one quite does gore like the Japanese...
Another strange film, which is not gory, nor a horror film but does contain a couple of sick moments (particularly the 'eating contest' scenes) is György Pálfi's Taxidermia. I made the mistake of making myself a sandwich while watching this one... not recommended!
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