James Gordon's relationship with Sarah Essen is a complicated one. Initially purely professional, a later-than-usual after work coffee puts them in a situation where they open up to one another, getting to know each other better.
Thanks to an extra downpour of rain, the pair take shelter where their physical closeness, aided by their recent conversation, leads to an illicit kiss.
Does the illicit nature of the kiss make it more exciting? Perhaps. More importantly, how does a classic 'good guy' like Gordon make this mistake? Is Essen a classic honeypot trap? The reader at this stage doesn't know if they can trust her or not, but we do know Gordon, and the intention of this scene is to highlight his developing moral flexibility. Of course if the mistakes end there it is easy enough to forgive him and move on...
Damn it, Jim! But what has happened on page 74? Has Gordon gifted her a bracelet? If that were the case then clearly the affair has moved to new levels from June 17 when it began. But that doesn't account for Essen's choice of language, and the fact that the bracelet perfectly matches her necklace. Is it possible that the bracelet is a spur-of-the-moment gift from Essen to Gordon? Or is it that the matching pair were a gift to Essen from Gordon, and the re-gifting of the bracelet is her humble accepting the gift but recognising its lavishness.
Importantly what we learn is that Essen is most likely earnest in her pursuit of Gordon. The display of frustration in the final tier of page 74 suggests that she genuinely cares deeply for Gordon, but recognises the impossibility of their relationship. Her abortive question may even plant ideas in the minds of the reader, suggesting that James is only still with Barbara out of a sense of duty, and not because of his emotions. Given what we know about the strain on his marriage, this is certainly a possibility. Is it even possible that he loves Essen more than wife?
The three people in this relationship feature prominently in this panel, with Barbara Gordon's black & white photograph apparently oblivious to James' affair. The files that have fallen into disarray on the floor are intended to suggest the passion and spontaneity of their relationship - something clearly missing from the Gordons' marriage.
This is then juxtaposed with the narration in the captions - Gordon and Essen are clearly aware of their situation, and they have taken steps to end their relationship, with Essen transferring out of the city. Is Gordon denying himself an opportunity at happiness for the sake of his (possibly failing) marriage and unborn child? Is this self-sacrifice not incredibly romantic (in the original and more tortured meaning of the term, not the roses, chocolates and horse-drawn carriages meaning).
[It is worth noting that long-term fans of Batman will know James Gordon Jr grows up to become a serial killer, and that Barbara and James Sr get divorced. With the benefit of this knowledge, does that change your opinion on Gordon's choice to deny himself happiness?]
Of course, would he ever have admitted his guilt if Commissioner Loeb didn't force his hand? It is highly likely that most readers will lose any sympathy for him (if they had any) given that he only seems to confess as a result of this blackmail.
And oh what an awkward conversation - definitely best held off-screen. At least, we can assume that they're discussing his affair and not the shopping list. The author implies this heavily due to the references to secrets and the expression on Gordon's face, and thanks to the wonders of the human brain that meaning is conveyed very clearly to you (unless you weren't paying attention, in which case you're probably quite confused right now).
It is interesting that Bruce Wayne plays up to his playboy persona, and it is James' defence of Wayne to Barbara that makes him recognise that secrets can be so harmful to everyone - not just the people who hold them.
Secrets revealed may no longer hold power, but their impact can be devastating, as can be seen in this whole-tier panel, showing an emotionless (or perhaps guilt-wracked and emotionally exhausted?) James Gordon in the background as his wife fields what is implied to be yet another telephone call informing her about his affair. The reader knows this is not the first phonecall because of the use of the word 'again'. Although it is likely the author intended Barbara Gordon to be asking the caller not to call her a second time, it is equally likely that the author wanted to suggest how harried she is by the number of people calling - this is supported by the tired look around her eyes.
Whichever interpretation you the reader decide upon, so long as you have evidence and an argument to back up your assertions, then you're right.