Jesse and Jane Plan to Get Clean and Move to New Zealand with Their Money

The scene opens with Jane and Jesse celebrating the money they extorted from Walter, planning to get clean and start a new life in New Zealand where Jane could paint and Jesse could become a bush pilot—plans they'll never fulfill

Their conversation about quitting drugs "for us" and flushing what's left is deeply ironic, as they immediately relapse instead, with Jesse falling asleep after using

Walter's conversation with a stranger at the bar about family and never giving up on them ("What else is there?") creates devastating dramatic irony, as he's about to do exactly that by abandoning Jesse's girlfriend to death

The crosscutting between Walter shopping for baby supplies and looking for diapers contrasts new life with the impending death, while his bar conversation reveals his internal conflict about controlling the lives of those around him

When Walter discovers Jane choking on her own vomit while unconscious, he makes the calculated decision to watch her die rather than turn her on her side—a pivotal moral turning point that eliminates the person he sees as a corrupting influence on Jesse