“Piercing” is based on Ryu Murakami’s 1994 novel of the same name. Abbott plays a man who kisses his wife and baby goodbye, seemingly headed away on business, with a plan to check into a hotel, call an escort service and kill an unsuspecting prostitute. His plan is thwarted by the alluring and mysterious call girl — played by Wasikowska — who arrives at his room, leading to a pulsating game of cat-and-mouse.