It's an interesting cycle.
Unlike other road movies, the curtain rises for Island Etude early on the second morning of the trip, while the end of the movie takes it back to the evening after setting out on day one.
Such a structure is an implicit allusion to director En Chen's view on middle age, and is also a part of his ideals regarding human life. It starts from the purity and hopefulness of Taitung, then sets out through the north, down the west coast, and back to their original point of departure in Kaohsiung in the south. In reality, that's where the trip ended, but with the movie going on past that end point and returning to the first sunrise of the trip, the feelings of the movie continue on, and the structure symbolizes the cyclical nature of the trip, seemingly never-ending.
Because Taimali in Taitung is the first place in Taiwan to see the sunrise it has a special significance, an air of new birth for both people and the land itself. But reaching the pouring rains of the Suao-Hualien Highway, things start becoming more challenging, more dangerous. Heading north through the majestic mountain scenery, we see the results of tens of thousands of years of volcanic activity shaping Taiwan.
Riding around Taipei and through to the sandy beaches of the west coast, we see the places most crucial to Taiwan's economic growth, but also the places where the destruction has been most severe, the troubled coastline and subsidence of the land leaving wounds that are nigh impossible to heal. Chen likens that western coast to man's middle age: "You may well have it all, but your body can easily just start giving out on you as all that is destined to crumble, crumbles."
Getting to southern Taiwan is especially interesting. Taiwan being an island, it has an intimate relationship with the sea; after the west coast, ravaged yet still magnificent, the gorgeous maritime scenes of the south are all the more enjoyable. That is the greatest part of life.
And then we return to where it all began, Taitung, to begin the cycle anew.
This tale of a hearing-impaired young man cycling around Taiwan, visiting each city and treasuring each encounter, inspires audiences to consider what they've left undone in their own lives, and is the realization of a dream for its middle-aged director.