The ending doesn't fit with Walsh's established character
We're told he won't take a penny in bribery from Jimmie Serrano's mob, but now he's going to hand over to Serrano critical evidence, evidence that could lock him up for years, so that Walsh can get $100K? Sidney even tells Serrano to make a cash offer but Serrano says it'll never work. So Walsh won't let Serrano get off scot-free for a direct bribe, but he will as long as the money comes from elsewhere? That doesn't comport with what we're supposed to believe about the straight-laced nature of Walsh. That should have set off big-time alarm bells with the Serrano crew.
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