” While in many ways it’s true that they are just two sides of the same coin…
The coin is Harvey Dent’s.
Harvey Dent is the government. He started out as an idealist, but was deeply damaged and corrupted, though his more noble nature still exists in him, at war with his darker, more violent side. How he acts, good or bad, is decided by the toss of a coin, a force outside of himself, our elections.
The coin has two faces, the two parties, and Dent will choose to be “good” or “bad” according to which comes up on the toss. Now, for the most part, “good” is less a matter of taking beneficial action than it is of not taking maleficent action, though that’s not an absolute; sometimes Dent will go out of his way to do good things if the coin toss dictates he do so.”
”Once an upstanding Gotham City district attorney, Harvey Dent was hideously scarred on the left side of his face after a mob boss threw acidic chemicals at him during a court trial. He was subsequently driven insane and adopted the “Two-Face” persona, becoming a criminal obsessed with duality” Wiki Harvey Dent