Takes

The character we saw at the end of the Severance finale was actually Outie Helly

I feel like the real theory is that it's Outie Helly at the end of the episode. Because she brings him in back and smiled at Gemma. And Irv said Innie Helly was never cruel. And it was kind of a cruel looking smile when she looked at Gemma and was like, 'I won.'