IMO, it was Dave Foley who ordered the hit on Coyle. Thus, the story about the pigeons that Dillon told him in the final scene. Thus the discussion with the "The Man's" contact man about respect being mutual and that they'd always had it for each other.
Thus, Foley was taking out monsters who sold stolen firearms to bank robbers who killed people.
If this was the point of the film, then I think a lot of its viewers missed it unfortunately.
Respect your conjecture on this. Actually, pretty interesting. In the novel however, there's a shootout at the last house robbery scene and one of the thieves is killed. In the conversation between Dillon and the Man's courier (played by James Tolken in the film), we find out that the man is pissed because the kid that got killed was one of the man's favorites and he wants some serious damage control (retribution). Coyle is fingered for it but I forget how that played out in the book.
However, the robbery is ratted out by Scalise's girlfriend from the trailer, Wanda, after she gets a beating from Scalise (domestic abuse-like stuff). Both the shoot out and the beating were actually filmed but left out of the final cut of the film. There are pictures of each floating around the net showing both.
So, with all that said, "the man" is still most likely a higher up who called for the button to be pushed. Again, not sure how Eddie got the blame but I think it was Dillon who set it up (as he did in the film but perhaps not in the same exact way).
Love your theory though!!! :)
"the man" is still most likely a higher up who called for the button to be pushed.