Personally I thought it was to symbolize that so far Shao's memories were of an idolized version of his friend but at the end he recalled him for what he truly was.I am a little surprised they showed the face of the friend at the end, I feel like I am missing something because I feel like they would have only done that if we knew who the character is but I don't think we do?
MAGIC BAY-BEE!Wait miiko's earrings float???
This is manga though... we might never really know.looks like a girl