What is both disturbing an sad about Wilson's belief in T.J Eckleburg?

Wilson believe's the eyes are symbolic of an all seeing God.

‘I spoke to her,’ he muttered, after a long silence. ‘I told her she might fool me but she couldn’t fool God. I took her to the window—’ With an effort he got up and walked to the rear window and leaned with his face pressed against it, ‘—and I said ‘God knows what you’ve been doing, everything you’ve been doing. You may fool me but you can’t fool God!’ ‘

Standing behind him Michaelis saw with a shock that he was looking at the eyes of Doctor T. J. Eckleburg which had just emerged pale and enormous from the dissolving night.

‘God sees everything,’ repeated Wilson.