Panel 1: which is also an overhead scene, but back in the prison, as Dr. Long speaks with Kovacs.
As this scene opens, we see Dr. Long now slip verbally, almost calling his patient Rorschach, but catching himself before finishing the name. Also note, Dr. Long appears to have three bottles of pain killers before him on the table, the increase in his medication symbolizing the deeper he is sinking into the “abyss.”
Panel 3: The idea that when Kovacs first put on the mask of Rorschach he was still only, “Kovacs pretending to be Rorschach,” is a very interesting one. At this point, through the flashbacks, we will experience the metamorphosis of Kovacs into Rorschach.