We see what the man sees; accomplices, acknowledged by his look. He tries desperately to reclaim himself as a caring, well-intentioned member of society (like you or I), but it's not enough. The film points a finger at those living with guilt, but still selfish enough to complain about the cries of the dead keeping them awake at night. In doing so, questions the apathy of those who watch, but do nothing to intercede.
I have never witnessed something quite as uncomfortable, or bold. I have never felt so moved; the bleakest dark comedy and social satire mixed with a very righteous message about humanity. But why look away? By looking away, you defeat the film, it's message, and yourself. Look on, and change.