I have mixed feelings about this episode and thus a big part of how Better Call Saul ends and how I will regard it as a whole.
1) I don't think Kim turned herself out of fear of being implicated. She had nothing to do with Walter White or any of that. She and Jimmy also did not kill Howard, Lalo did, and she could say she cooperated with Gus Fring and Mike out of coercion. What benefit would Saul even have of disclosing that?
Instead this was about moral-fagging. It was about her conscience, as we see when she talks with Howard's ex wife/widow, which is a total copout as I see it because the bitch was divorcing him, and now she cares once he is murdered in cold blood.
What good does confessing to what happened to Howard do? She thinks her lief sucks now, wait till she faces some sort of criminal liability for being an accessory after the fact.
2) I did not mind the second version of Jeff. The way he sped off away fromt the police getting in a car accident is buffoonish and out of character, and a desperate way to set up Gene interacting with Marion, which could have happened even without the Keystone Cop buffoonery.
3) It is important to remember that Jimmy was hesitant about going through with the scam on Howard. Kim pressed it.... Then when Lalo shows up and murders Howard (something neither could have foreseen), she stabs Jimmy in the heart and leaves him. People on reddit are denouncing Jimmy for being so insincere in the scene in the office when the divorce papers signed. She made him that way.
Really the show has regressed into a god damn morality play. Don't run scams kids and don't do things that get you in the game in the criminal underworld, because if Lalo Salamanca teleports into your apartment and kills the guy you were scamming, you're morally responsible for it, and from that moral bankruptcy things will cascade into you facilitating Walter White, and he is the worst of all. I never bought the moral fagging about Walter White, either, but that is a different post entirely..