In a sense the middle two seasons are about Walt and Jesse swapping places, morally speaking. But then Walt becomes much worse than Jesse ever was, and arguably Jesse becomes better than Walt ever was.
I agree this is the most fascinating part of the show for me.
Oh well, if Walt says it, it must be true.
I'm sick of people going "When Walt said no to his former partners money is when he... blah blah blah.
I would have refused it to. He wants to help his family, not get help others.