What is significant about how owl eyes makes it to the funeral? what is the message about "eyes" in the novel?

The Owl-Eyed Man is similar to the billboard for Dr. T. J. Eckleburg with the "all-seeing" eyes. Both symbolize an uninvolved, spectator god. They watch all the activities of the humans struggling below, but don't comment on them or try to correct wrongs or lessen burdens. While Owl-Eyes does make a comment about Gatsby's real books earlier in the novel, he still provides Nick with no advice or significant knowledge about Gatsby. He simply makes his observation and leaves it up to Nick to draw his own conclusions.