I've read on other boards about the horse, that some people think it's the same horse, and some say it's not. Some say the horse Ennis was whittling in the tent was bigger than the horse he finds on Jack's desk. But the explanation for that is that he was still carving the horse in the tent and hadn't finished whittling it down.
I think it's the same horse, and that Jack had hidden both the shirts and the horse in his boyhood room, which his mom had kept the way it was "when he was a boy."
Ennis spies the horse and cowboy immediately and picks it up
and you can see the expression on his face change to a look of pain as he touches the cowboy figurine. Notice the cowboy's hat. It's light colored like Ennis's hat was, not black like Jack's.
Either Ennis carved the horse and cowboy as a present for Jack for him to remember him by, or the shirts aren't the only thing Jack "stole" from Ennis. Maybe Jack also took the horse, and later added a carved cowboy to the horse, with a light colored hat to remind him of Ennis...
When Ennis comes downstairs with the shirts, they're rolled up and he holds them with both hands as if he's trying to protect them from Jack's father, or maybe to keep them from unrolling... The old "stud duck" may get Jack's ashes, but he ain't gonna get those shirts (or the carved horse and cowboy, for that matter.) I think the horse and little cowboy are rolled up inside the shirt.
I think Jack's mother deliberately sent Ennis upstairs for him to find the shirts. Notice how she gives him a half smile when he comes back downstairs with the rolled up bundle and then watch how her hand covers Ennis hand, trying to keep the shirts rolled together so that they don't unroll (or so that whatever's inside doesn't fall out.)
Someone has asked, "So where's the carved horse and cowboy at the end of the movie?" I don't know. Maybe they aren't there. Maybe the shirts are what we're really meant to see. Or maybe they are there - somewhere on a shelf or a table, or on the closet shelf. I guess some of us will be doing a lot of frame by frame analysis of the movie when the DVD comes out...
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