Max = Jigsaw? [spoilers]
About the plot twist... I think it's not that strong. It suggests that Max thought of only one outcome, but there were several possible outcomes. One being "Otto remembers everything, kills himself in disgust but lets his friend live".
That ending would make more sense, because his nazi friend never murdered anyone dear to him. Max's plan was solely made by thinking that Otto - once a ruthless Nazi - would kill the nazi friend because he was hurt by the truth and remorse. Which was a possibility, but not guaranteed. Best case scenario, Otto would kill himself and the nazi friend would be deported to Germany.
This reminded me of the Saw series, where the mastermind - Jigsaw - thinks about the outcomes of every situation and is always one step ahead. Not plausible. But a good movie, nonetheless.
I once told a man to go screw himself! Can you even imagine?! - Kilgrave