I think the boss' dad was a bad person and he strangled the kid as a way to "save" him, making sure the mom would leave the dad to protect her kid. He likely loved that guy ever since then. Regarding boss using the guy later as a "replacement" for the MC, I think boss is just pretending to be using him as a replacement for whatever psychotic reason... probably thinks stringing him along is the best strategy to remaining together? It's more likely he wanted the MC bc he resembles the other guy, not the other way around. Alas that's my theory.