Walt is in the meth business to build empires. He tells Jesse this when they are at his house, an invitation Jesse was surprised to receive. In the most deliciously awkward part of the episode, Jesse attempts to make small contact with Skyler. He complements her food and then she states in an icy tone that it just came from the Albertson’s deli. She has just found out that Walt told Marie about her affair with Benecke. I believe this is only the second time in the series that Jesse and Skyler have been in the same scene together.
In the wake of the boy’s death, Jesse is distraught and angry. Todd has no regrets. He simply says, “Shit happens,” and comments on the smell of the chemicals they use to dissolve the boy’s body. The opening sequence shows them unearthing the boy’s dirt bike slowly from the back of the truck and then we saw his hand in a moment that is truly horrifying. Todd also kept the tarantula in the jar.
Walt also appears to have no regrets. He whistles in the meth tent after Jesse and him see a news story about the missing boy.
Walt may be low on regrets, because he will not let this fortune get away from him as he did Gray Matter, the company that is now worth billions of dollars. This information rewards viewers who remember the birthday party scene from early in the series when Walt goes to the house of his former partner. We still don’t know the full reason Walt sold his part of the company.