Yes, Kim and Saul were unkind to Howard and Kim was more OK with it than Saul was. Saul flat out said Howard didn't deserve it. I get that Kim is punishing herself but I don't get that she blames Saul for it. It just doesn't make sense to me that she blows him off. Howard's death was tragic but that was on Salamanca. Wrong place at the wrong time. Kim could have redeemed herself by continuing to do her pro-bono work and helping the less fortunate and that would have been a far better route for her. I really liked her character up until the last couple of episodes. And I also realized she has man hands.
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My guess is that from the start the writ writers knew there were only a couple possible options for Kim by the end of the show:
1- she gets killed in the fray of what she and/or Jimmy are involved with
2 - she somehow goes into some form of exile until after the events of Breaking Bad
The writers chose the latter and it appears that the self inflicted penance is how they are portraying it (there is still the possibility of some Kim/Jimmy escape that nobody would expect).
There is a lot that can be reconciled (including Jimmy/Saul/Gene being as unforgiving as he has been towards a cancer patient due to how things went down with Walt) but I'm still not sure how he had so little remorse towards Howard's death.
A couple things to point out:
His sticking around to see what else he could steal is a common theme throughout both series. Walt could have ended things much sooner and (if he had destroyed the copy of 'Leaves of Grass' from Gale) never been caught. Jesse could have left when he initially was taking anew identity and been clear for a new life. Saul's could have passed on the cancer patient, or, after the initial heist, departed and been fine. In each case, looking for more (greed in Walt & Saul's cases, information in Jesse's) ended up hurting them badly.
Saul's introducton to the Meth\Cartel\Fring world began with a trip to the desert (the skateboarders picked the wrong car) where he talked his way out of trouble. Saul's introduction to Walt\Breaking Bad began with a trip to the desert where he again talked his way out of trouble. I can see his ultimate demise poetically placing him in the same desert.