Theory on why Helena initially got severed--possible clues in S2 finale?
There's a big question at the heart of the series that I feel has not yet been comprehensively explained: Why did Helena Eagan sever? After watching the finale, I've got the beginnings of a (possibly crazy) theory.
The answer we've been given up to this point is that Helena did it as a publicity stunt to boost public confidence in the procedure. That may be partially true, but it doesn't totally explain why either Helena personally or Lumon as a corporation would be willing to take the risk. She's the heir to the company--if something goes wrong, chaos ensues. You're really gonna risk brain surgery and the implications of a severed consciousness on the future CEO with Eagan blood coursing through her veins for a publicity stunt?
Earlier in S2, we get our first indication that Helena's not totally calling the shots herself when she's pressured to lift the Glasgow block and allow her innie to return to work. Despite her (quite reasonable) concerns about the risk involved after the near drowning incident, it's clear she doesn't really have the option to refuse. And in the final episodes, Jame and Helly's severed floor convo offers further evidence that there could be some other purpose behind Helena severing.
Here's my theory:
After seeing the initial success of severance, Jame Eagan comes up with a radical idea. He's been worried about the future. He's old and feels distant from Helena, unsure that she's sufficiently filled with the "spirit of Kier." Perhaps at some level he feels the staleness of Lumon's current leadership, including himself--after all, he had to steal his greatest "accomplishment" as CEO from someone else. An idea begins to form when he notices that the innies are sort of a "purer" form of their outies, unencumbered by their past suffering or traumas. Suddenly, he has it! Helena will sever, and her innie, unencumbered with the knowledge and experience of being an Eagan, will be sort of a "rebooted" Helena who can revitalize the company.
Freed from her outie's past, the innie will be psychologically primed to receive Kier and infuse Lumon with new ideas and creative vision. The endgame may not be totally clear at this point--perhaps the overtime contingency can be made permanent for Helly, essentially allowing her to replace Helena, if things go really well. Or, even if that doesn't pan out, they can still "mine" Helly R for whatever ends Jame and the board find useful for Lumon.
Of course, Helly turns out to be far more rebellious and dangerous than anticipated. This worries not only Jame, but Harmony Cobel, who's under a lot of pressure as the floor manager to make sure Helly's adjustment goes smoothly. However, around this time, Cobel is also dealing with the Petey reintegration situation and gets an idea. If reintegration really works, why not reintegrate Helena? Clearly the introduction of Helly didn't go as hoped. But if Helena and Helly can reintegrate, it might be the best of both worlds--Helly's authenticity, boldness, and creativity would lend the verve to Helena that she was previously missing, but would be tempered by Helena's knowledge of her responsibility as an Eagan and duty to Lumon. If I can pull this off, Cobel thinks, I'll impress Jame, save Lumon, and get more respect and hopefully be less constricted by the board and upper management she clearly disdains even early on. (Of course, after Cobel is fired, she never has the opportunity to fully vet her plan or share it with Jame.)
But in the meantime, the MDR rebellion unfolds and Helly goes rogue at the gala. Jame realizes that at least in the short term, Helly is more liability than asset and is threatening progress on Cold Harbor. He goes along with, or perhaps suggests himself, that Helena return to the severed floor as her outie, at least for now. But when the near drowning incident happens, he realizes he has a pretext to get his plan back on track. When you think about it, if it was strange to risk Helena severing initially, it's even more so to put her back down there when she almost got killed. But Jame feels that he has no choice--even if it endangers his daughter, it's a risk worth taking if the payoff is the renewal of Lumon. So he seizes the opportunity to get Helly back in action, and part of the rationale offered has the benefit of being true--it's likely that Mark S would react poorly to being further denied Helly moving forward.
Meanwhile, Cobel gets the call from Devon on the way back from Salt's Neck and can hardly believe her ears--Mark is reintegrating!? Here is another chance. If she can successfully guide Mark to a complete reintegration, then she can do it for Helena too and get back in the Eagans' good graces.
Jame has a different idea (of course having no idea what Cobel's been up to). As S2 closes out, the sly CEO descends to the severed floor to manipulate his daughter's innie. While the "OTC always on" idea was probably dropped after the initial shock at how rebellious Helly proved to be, Jame is now reconsidering, deciding to try to harness Helly's rebelliousness for his own ends. He knows she'll initially react with confusion, but he hopes to flatter her and somehow win her trust by convincing her that this was all a test to draw out her "Kierian" nature. If his efforts succeed, the "Helly OTC always on" may be a viable solution after all. And when that time comes, maybe it will be Helly, not Helena, who sits with Jame at his revolving!
How ironic it would be if Jame's comment at the gala in S1E9 to Helly (who he believed at the time was Helena) --"you will sit with me at my revolving"--turns out to be literally true--that in fact, Helly, not Helena, is the one who will sit with him at his revolving and take the reins of Lumon!