During the whole ordeal, Walt insists on Janovich calling him Mr. Kowalski. Pretty much implying that only friends could call him Walt. After Sue's rape when Janovich goes to talk to Walt, not only does he share a beer with him; Walt insists on Janovich calling him by his first name, establishing that he finally considers him a friend.
Though also a Tear Jerker, the scene where Walt dies, is pretty heartwarming when the Hmong cop secretly told Thao what happened, and that Spider's Gang will be locked up for good.
Walt's funeral attended by many members of the Hmong community.