She has never seen that new film这句可以等于She hasn't seen the ne

两句意思不一样.
She has never seen that new film.她从来就没有看过那部新电影.
She hasn't seen that new film yet.她还没有看过那部新电影.
用 never 的那个句子好像有点不妥,因为 that new film 那部新电影过段时间就不算新的了,但 she has never seen 这个状态可以延续很长时间,假设把 new 去掉,句子的意思会更好一些.