BioShock Infinite’s Voxophone recordings — audio diaries scattered throughout Columbia — include a series by Comstock, the city’s prophet-founder, that are accessible early in the game before the player has context to understand them. Comstock describes his sins in oblique religious language.
The recordings make complete sense on a second playthrough: Comstock is Booker DeWitt, a specific version of him from a specific timeline who chose baptism and reinvention over guilt. The ‘sins’ he references in the early recordings are the Wounded Knee massacre and the specific atrocities Booker committed as a Pinkerton agent.
Irrational Games placed Comstock’s confessional recordings at the game’s beginning knowing first-time players would hear them as villain characterisation. They are actually protagonist characterisation — the game’s central character archiving his own transformation before the player knows he has one.
The Comstock/Booker reveal in Infinite’s final act requires players to retroactively reinterpret every Voxophone they collected, every statue they saw, every baptism imagery they encountered. Irrational built the entire world to be readable backwards.

Found this by accident on my third run. Came here to understand what I was actually looking at. Great write-up.
Saved this article for my gaming reference folder. Essential reading for anyone serious about this game.