Poor Franz Kemmrik?

It seems to me that the men were more interested in Kemmrik's boots than Kemmrik's well being. The boots are more important to the men than anything else in the war. Once Mueller receives the boots, his statement "My boots" it is a prime example of dehumanization. He just lost a dear friend and quickly forgets that. If you compare the characters and their emotions from the beginning of the film to now, you see a huge difference in their views of life and death.

I'm sure Mueller regrets taking those boots now...