In real life, Furtwangler never escaped the shadow cast by remaining loyal to Nazi Germany, if not Nazism itself. But Harwood, best known for ““The Dresser,’’ doesn’t believe history should have the last word. His earnest, searching but somewhat dry play grapples val iantly with the role of art in politics and society and how people react un- der deadly duress. ““Taking Sides’’ isn’t quite evenhanded enough to bring these issues in- to sharpest relief. Furtwangler, who saved numerous Jewish musicians even while his own presence softened Hitler’s image, comes across as much more sympathetic than the mad-dog American. And Harris’s artery-busting perform ance can’t compete with Massey, a hulking, morose man who seems to have a war still raging inside him. But it’s bracing to have tough issues alive on Broadway.