Matt and Elektra pull a heist, and the Punisher receives new legal counsel.
Unable to let it go, Matt takes a detour on his way home from his date with Karen to Elektra’s penthouse to question her on her real motives for returning to his city. His interrogation is cut short when a Yakuza hit squad storm the building searching for the hacker that recently broke into their servers, who just so happens be Elektra. After dispatching them, Matt takes charge of the situation in order to keep Elektra from tearing apart his neighborhood in her fight, and to find out why the Yakuza have returned after he sent them running during his fight against Fisk. To keep an eye on her, Matt Joins Elektra at a high society gala held by Roxxon and, while masquerading his blindness and acting clumsy, manages to infiltrate the higher levels and steal encrypted documents about the Yakuza’s plans.
With some urging by Karen and the often absent Matt (how much work does Matt actually do at Nelson and Murdock?!), Foggy agrees to stand as a defense attorney for Frank Castle. Frank wasn’t thrilled by the idea, until Karen walks him through the conspiracy she is currently uncovering regarding the death of his family, and how the D.A. might be involved. Given these new clues, Frank accepts Foggy and Matt as his attorneys. While Karen sits with Frank, helping him remember the good things about his life and family, memories that are blurred due to the gunshot to the head, Foggy manages to convince D.A. Reyes to a sentencing of life in prison, with the possibility of parole. The catch is that he would be in the general prison population, surrounded by members of the gangs he just massacred. All Frank has to do is plead guilty, but he isn’t one to give in to his enemies, and pleads not guilty.
The People Vs. Frank Castle is about to begin.
While spending half their time at each other’s throats, often literally, Matt and Elektra have a strong chemistry with each other. Their dangerous past, and Matt’s unconscious willingness to be drawn back into Elektra’s world can be seen in their actions and the way they work with each other. However, with their good chemistry, and Karen and Frank’s touching scenes together as they explore his memories, “Regrets Only” felt slow moving, almost dull. Being set in the middle of the season, this episode seems to serve as a bridge to bring the two story arcs of The Punisher and Elektra into their second act.