It seems that reviewers mostly have a problem with the plot being unconvincing. Well, I am quite certain that it is not supposed to be taken literally.
For example, the prostitute and her boyfriend don't know how to name their baby. This could mean that they don't have plans laid out for their future, but live day by day. On the other hand, the two main characters have a plan: they will hustle both sides on the elections and take their money. And this is the main thing: Depardieu does not really play two different characters. And he does not kill himself literally, but only in the eyes of his lover. Actually, she is so disappointed with something he does during the hustle that she perceives him as a whole new man that she does not love anymore. He tries to explain that he did what he did for her love. And when the time comes that she finally buries him (in her heart) she realizes that she still loves him. Dying his hair symbolizes that he again becomes the man she knew before.
However, even if I got all this right there are still many mysteries about this movie that I don't understand, which resulted in my not enjoying it so much. For example, what does the newspaper guy (Brialy) represent? In particular, his testament was most puzzling. Perhaps someone else will be able to finish this explanation...
