The Genius of Vince Gilligan: The Ambiguity of "JMM"
I'm on my fifth rewatch of BCS right now and one thing I hadn't picked up on during previous watches is the ambiguity of "JMM". Obviously you could interpret the initials as James Morgan McGill. Or as Lalo says, "Just Make Money". But there's a lot more to this acronym than at first glance. One such interpretation is "Jimmy Made Mike". If you think about it, it makes perfect sense - without Jimmy's help Mike would be in jail, so it makes perfect sense that Jimmy would seek to memorialize that incident using the "JMM" initialed briefcase. Another interpretation - "Jail Makes Men" which is foreshadowing the ending, as Jimmy is only able to "man up" and accept himself once he decides to go to jail. Or it could be something else entirely - perhaps a different character, "John Michael Moseley", who Vince is perhaps planning to introduce in a future spinoff.
The fact that so much foreshadowing and character development is accomplished through three simple letters - "JMM" - speaks volumes about the genius of Vince Gilligan. God I love this show.