Gordon The Cop
This issue shows that Commisioner Gordon is having a hard time accepting his friends death. At least until Mr. Freeze captures him and makes him realize Batman wont be there to save him. It was mentioned that Gordon does not get any respect outside of Gotham City because of his reliance on Batman during the No Mans Land experience.
That is the central theme hereand it is done in a very good way. It is almost if we watch Gordon become the cop he probably would have been if he did not have the Batman. So far this is the best of the Cowl books, since it reminds me of the cancelled way too soon Gotham Central series.
