Near the end of
The Dark Knight, Gordon says he cannot cover up the murders of 5 people, 2 of them cops. But how would the public know that Harvey committed those crimes? Why did they have to blame it on the Batman? Why couldn't they blame somebody else, perhaps Maroni since he is dead already?
I understand that the 2 cops are Wurtz and Ramirez, but who are the other 3 who are killed by Harvey? Even the death of Harvey could be blamed on some unknown person. I just feel it was unnecessary to blame everything on Batman.
EDIT: I do not understand how this question is a duplicate of Why were Harvey Dent's sins covered up?? That question asks why Harvey's sins were covered up, while this question asks why put the sins on Harvey in the first place if you are going to cover it up?