Now that some time has passed, what are your best theories?

It's been a while since the end of season 1. People have had time to come up with and refine their theories. We also got some new clips of what's coming in season 2 at WWDC that signals we could be getting more Severance soon.

What are your best theories or the best theories that you've come across? How would you like season 2 to start?