Could Irving be talking to ___ on the phone?

I haven't seen this take yet, so sorry if it's a repeat, and I'm putting the spoiler tag on, just in case I end up correct: But could Irving be talking to Cobel, playing another Selvig-type role?

I don't think he's talking to Reghabi for 3 reasons: 1) the reveal has been drawn out at this point that if it just turns out to be Reghabi, it'd be a little deflating as I think it should pack more punch to justify the suspense, and 2) when Petey is talking to Mark in the diner, he says "I have to be careful, Irving might be around the corner," referring to iIrving, not oIrving. He says that because iIrving starts out S1 being a huge stickler for the rules, almost ratting on other coworkers breaking the Lumon handbook. This implies to me that Petey (in his reintegrated form, so even with access to both memories) has only known iIrving the stickler, and has never met or even heard anything about oIrving in his anti-Lumon role. Thus, I think it's less likely that oIrving is working with the Petey-Reghabi network, where Petey might've heard something about this. Of course, it's possible oIrving started working with Reghabi after Petey reintegrated, so Petey just didn't know, but still. 3) Lastly, this is more a minor point, but Irving is definitely not reintegrated and keeps trying to communicate with his innie self in this non-traditional way through the subconscious. We know Reghabi would be pushing reintegration on him too, and oIrving doesn't seem like he's associated with reintegration as much, so that's at least one reason against Reghabi.

I kinda got the sense that oIrving is doing his investigation EITHER for his own motivations due to what happened when he was last working for Lumon before he got severed, OR has been assigned this investigation by the military/a government agency.

Here's my case for him talking to Cobel on the phone:

What if Cobel has been talking to Irving the way Ms. Selvig has been talking to iMark?

Like, what if Cobel is, going behind Lumon's back, taking on this role as an anti-Lumon insider who can give Irving intel, and oIrving has no idea that the person he's been collaborating with has been his boss on the severed floor? oIrving has likely never seen Cobel in his life. oMark definitely had no idea that Cobel was his boss on the inside, and interacted with her every day. oMark and oIrving just go through Milchick, who acts as their liaison to Lumon, as Milchick is basically the employer's face with the outies. They wouldn't know Cobel.

Also, oIrving has been trying to communicate with his innie self through 'non-traditional medicine' means --rather than reintegration outright, he's trying to access his subconscious through repetitive imagery and sleep deprivation? We see Cobel experiment with similar tactics in Mark's wellness sessions, with the tree from Gemma's car accident and Gemma's scented candle.

Not sure about any of this though, just interested in getting feedback on this thought!