The correlation to Gogol’s character with the books from the author,,

In accordance to Fyodor's plan, Nikolai was at the center of turning the government Against the Armed Detective Agency–the organization that was once called the Heart of the country. Having read the book(s), It becomes interesting to speculate what exactly this role of Gogol's was supposed to represent. (Asagiri does this with Fyodor as well, but that's another thing. See: The Dream of a Ridiculous Man )

The Overcoat, and The Nose, are both books from the author that—whilst seeming intentionally satirical, tell a corresponding story that seem quite contrasting to the themes of the books: How quickly the government bureaucracy can turn on people they no longer see a place for.

While we look at the book The Nose, we find its more satirical themes despite the core of the story. And while we look at The Overcoat, the soul of the meaning becomes slightly more prominent. Unlike in The Nose, where the absurdity tends to blind you. The Normalcy in The Overcoat tends to fix your eyes on the path of the tale. Like drawing you to a point.

Gogol’s character is a clear reflection of this. The very soul of his actions go unseen under the mask of his absurdity and general bright playfulness. He’s Satirical but Genuine in the same way the story of The Nose is.

The Overcoat is his part in the play of Fyodor's plan, as I said, turning the government on an organization that has spent years in the dark of goodness. Though while not holding any true normalcy.. His actions fix your eyes on the unfolding events, and draws you to a point: The Real Problem. All that time building the foundation of trust only for it to go crumbling down in a mere moment. That government official had no hesitation in saying “The Agency are the terrorists.” like their prior years of loyalty had meant nothing. Gogol’s part in this is a clear mockery towards this very system. Just like his murders.