The theme of the album is fire, as Nightwing was blood, and La Grande Danse Macabre (the band's next studio album) would be death, forming a trilogy of "Blood, Fire, and Death", Marduk's vision of what black metal is, unending grimness (as well as a tribute to the Bathory album Blood Fire Death). Panzer Division Marduk was the last Marduk release by Osmose Productions.
The album's concept is a trilogy of "Blood, Fire, and Death", representing Marduk's vision of black metal as unending grimness, with Nightwing symbolizing blood and La Grande Danse Macabre representing death.  Panzer Division Marduk was the final release by Marduk through Osmose Productions.