Symbolism, Imagery, Allegory
Like the pants in The Sisterhood of the Travelling Pants, these boots get passed around.
Unfortunately, that's where all comparisons between a magical pair of jeans and the boots in All Quiet on the Western Front end.
Because these boots kill whoever wears them—or, at least, whoever wears them dies. These sturdy airman's boots (considerably better than the army-issue boots that everyone else gets) originally belong to Kemmerich, who dies a long and protracted death. Then Müller takes them. When Müller dies, towards the end of the book, he gives them to Paul.
And, as we know, Paul dies shortly before the end of the war is declared.
But these boots don't just symbolize death; they also symbolize the unfeeling pragmatism of war. Müller has his eyes on Kemmerich's boots before Kemmerich is even dead; he just knows that Kemmerich is dying and won't need them. A good pair of boots can mean the difference between blisters and frostbite and relative comfort...and Müllerhas his eyes on the prize. We realize that Müller is being a good soldier, bent on survival at all costs.