Fix a field $k$, denote by $k[x]$ the polynomial algebra. The category of finite-dimensional modules over $k[x]$ is precisely the category $\mathcal{C}$ consisting of pairs $(V, T_V: V \to V)$ of finite-dimensional vector spaces equipped with an endomorphism. Morphisms in this category are those linear maps $f: V \to W$ such that $f T_V = T_W f$. The category $\mathcal{C}$ is $k$-linear and abelian, every object is of finite length, and it has a natural fibre functor $\omega: \mathcal{C} \to \mathsf{Vect}_k$ by forgetting the endomorphism associated with a vector space.
Various things I have read say that the category $\mathcal{C}$ should be equivalent to the category of finitely-generated comodules over some coalgebra $B$, in a way which is compatible with the fiber functor $\omega$. But I am struggling to find any coalgebra which realises this. Do I have an assumption wrong? Perhaps something about generators of the category?
Addition: Nilpotent transformations. I can solve this problem if I require all endomorphisms to be nilpotent. Let $\mathcal{N}$ be the full subcategory of $\mathcal{C}$ where each endomorphism is nilpotent. Then $\mathcal{N}$ is the category of comodules over the following coalgebra $N$:
- As a $k$-vector space, $N = \{x_0, x_1, x_2, \ldots\}$.
- The counit is $\epsilon(x_i) = \delta_{i0}$.
- The coproduct is $\Delta(x_n) = \sum_{i + j = n} x_i \otimes x_j$
This can be systematically derived by taking the dual coalgebras of the algebras $k[x]/x^n$ for increasing $n$, and then taking a limit. However, I have no idea how to do this for eigenvalues which are not zero.
Let me assume $k$ to be algebraically closed. Otherwise the story is more complicated.
Then finite dimensional modules over $k[x]$ can be described by Jordan normal form. In particular, the indecomposable modules are given by Jordan blocks. Moreover it is easy to see that there are no homomorphisms between indecomposable modules corresponding to different eigenvalues. Thus, the category of finite dimensional modules over $k[x]$ decomposes into 'blocks', i.e. subcategories such that there are no homomorphisms between each other.
Every block is isomorphic to the block for eigenvalue $0$ (just subtract $\lambda\operatorname{id}$ from a Jordan block with eigenvalue $\lambda$ to obtain a nilpotent Jordan block). One can check that this defines an equivalence of categories.
You already computed that the coalgebra corresponding to $\mathcal{N}$ is the tensor coalgebra $k[x]$. The category of comodules over a direct sum of coalgebras is given precisely by the "union" of the categories of comodules of the blocks (i.e. each object is just given by a direct sum of objects in the blocks). Therefore the coalgebra corresponding to finite dimensional comodules over $k[x]$ is $\bigoplus_{\lambda\in k} k[x]$.