In many of his works, Borges uses a "final twist" in which two characters exchange their role. For example in the short story Three versions of Judas the life of a theologian who analyses the life of Judas Iscariot and his role in Jesus life is presented. At the end, the protagonist finds the real truth, that is that Judas is the real incarnation of God that sacrifices himself and loses his soul in hell because of his suicide, thus saving humanity.
This is just the first example that came in my mind, but there are many others. So I wonder: why does Borges do this? What does he want to convey?