Why does Brigid confess to Spade at the end?
Because, at that point, the jig was up - the cops were on their way to Sam's apartment, she wasn't able to run away, and no amount of lies (nor any individual lie so great or convincing) would change Sam's mind or get her out of paying the piper for killing Miles.
And for that matter why does Gutman give Spade a blow by blow account...
Because he had given Sam the $1000 bill for his "time and expenses" (Sam's words), and so figured that Sam would keep his mouth shut about him (Gutman) & Cairo & the Falcon, and focus his attention on Brigid thereafter. He didn't count on Sam being straight and going to the cops (paraphrasing Sam: "Here's the thousand-dollar bill I was supposedly bribed with...").
Hope this helps a bit...
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"Leave the gun. Take the cannoli."
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