Yes, in the opening SHOT of the movie, a helicopter POV over Gotham/Chicago, the camera moves closer to a large building and, within a few seconds, a large, square window shatters and, yes, two criminals abseil down a cable across to the opposite roof and deal with the outgoing emergency phone call once the robbers downstairs take the bank.

I have actually seen that particular sequence three times and not once did I think "OMG - 9/11!"

Though now that Dana's made the connection, I can see how some people might.