Sometimes I think about that interview where Geoff Johns explained his rationale for his AU of Two-Face being Harvey’s sister, which basically boiled down to “we like Bruce and Harvey’s relationship in canon, but we had to bend over backwards to explore it more deeply without making them gay.”
IGN: And finally, Johns explained his thought behind making Two-Face twin siblings Jessica and Harvey Dent, and to have Jessica form a romantic relationship with Bruce Wayne.
"Before we started this book, we talked a lot about Two-Face and Harvey Dent and Jessica. We planted Jessica and Harvey in book one obviously, and we knew where we were going, but that was a major part of this book and a major reveal at the end," Johns said.
"The twist of it is, it's supposed to be surprising and shocking, and hopefully, for people who expect for things to go a different way, it's new and intriguing. But more importantly, as you said, it's emotional. And having Bruce actually have a connection with Jessica that's as deep as it is, you know, we see at the end of this that clearly there's something wrong, and we'll be exploring that in the future.
"But it just creates for us a whole new villain or character like Two-Face to explore in an entirely new way. It's even more personal for Bruce and Harvey Dent than in the mainstream books. So that's why we made that choice, so, again, it becomes a more personal story. That's what we want to get out of these books, an emotional story rather than just straight action."