The whole thing is a con, on King (Dustin Hoffman) and Price (Robert Forster) and everyone but Jake Vig (Ed Burns) and his gang, which includes (surprise!) Special Agent Gunther Butan (Andy Garcia) and Lily (Rachel Weisz).
Incidentally, Lily didn't really shoot Jake at the end — it's a faked shooting just like the one at the opening of the movie, and it puts Jake in the clear.
The crooked cops (Donal Logue and Luis Guzman) are nailed with Butan's footage of them planning a dope robbery, King is nailed with the cops' heroin, and the gang makes off with the $5 million.
— Thanks to The Welcome Rain!
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