Polaris could be Undertaker
This is my one Big Theory that has been living rent-free in my head for almost 2 years so I'm finally making a Big Post about it 𼰠I already made threads about it on twt/bsky over a year ago but I've had longer to think about it now and have more evidence!
First things first - despite the implications of recent chapters, I believe it's almost impossible for Modri to be Polaris due to various reasons, some of which I've detailed here, here, here and here if you're interested.
Now, onto the good stuff!
There are only a few things we know for certain about Polaris:
He is extremely violent and catastrophic
He is an excellent close-combat fighter (good enough to beat Agni)
He is extremely dedicated to r!Ciel and is willing to kill as many people as it takes to collect blood for him
He has lost at least one master in the past
The idea of Polaris being a bizarre doll of Undertaker's human corpse actually first came to me when I was comparing Polaris's jaw shape to everyone in the manga and UT's was the only one that matched đ There is a moment in ch169 that makes their emotional similarities particularly clear to me, but first I'll list some of Undertaker's traits that are relevant to this theory:
He is also extremely dedicated to the Phantomhives and will kill as many people as it takes to collect blood for r!Ciel
He is an excellent fighter (good enough to near-kill Sebastian)
He has a history of human experimentation and, judging by his scars (which he did not used to have), possible self-experimentation
He killed himself (perhaps after losing a master?)
He left the reapers around 70 years ago
He underwent a stark change in personality (- Othello)
He was a workaholic during his reaper days ( - Othello)
He has a pre-reaper past that we know absolutely nothing about (could he have been butler to the Phantomhive family?)
On these facts we see similarities in their dedication to the Phantomhives, their combat ability, their being dead - and, possibly, their personalities depending on what UT was like pre-reaper.
To state the obvious for a moment here - Undertaker must've had a reason to kill himself. And if Polaris is his own human corpse reanimated, the trauma will be very fresh in Polaris's mind compared to UT, who has had many decades to mull over it and formulate his plans in a more coherent way. This could explain why Polaris is so furious and desperate and upset in comparison - though UT does have his moments of depression that are drawn in this very quiet, desolate way. (Plus his workaholic years as a reaper.)
This brings me onto the ch169 conversation between Polaris, r!Ciel, and Undertaker. For once, UT barely smiles - in fact, he barely so much as looks at Polaris throughout the whole conversation, which is strange for him. The whole time that Polaris is crashing out and destroying the room, UT just sits there silently staring out the window. As if ignoring his feelings because they are the same feelings that he has ignored so many times within himself.
At the end of the scene, however, there is just one moment where Undertaker reacts:
He finally glances at Polaris, and the next panel focuses his reaction - he purses his lips as if these words mean something to him. Maybe it's because that IS precisely what he did - lost his master, killed himself, and then dedicated his life in reaper-form to finding a way to overcome death and making sure he could never lose his master again. And Polaris, if he is a bizarre doll of Undertaker, would of course feel the exact same way and hope to use his second life for this same purpose.
(bit of a side tangent: In ch227 we also see that Undertaker had begun his human experimentation at least a hundred years ago (judging by the 1700s setting of Modri's lifetime), where he's still wearing a reaper work uniform, so it's not unreasonable to think that he could've started by collecting and experimenting on his own human corpse. I also wonder if this is why the broken Polaris bottles are shown next to the experiments on Modri - perhaps Modri's body has some regenerative properties thanks to the exorcists' ritual, and UT was thus using Modri's body to help reanimate his own corpse.)
A cute moment - they both initially react the same way to r!Ciel starting to laugh lmao.
Anyway, clearly they are similar in some aspects, but there is the big glaring hole of If Polaris is a butler, was Undertaker a butler in his previous life???
At first this was just a huge assumption on my part that I didn't think had any explicit evidence in canon yet. However, a friend brought my attention to a couple of exchanges between UT and r!Ciel in ch151:
This, knowing the "heehee-haahaa" of UT, could mean he knows exactly how to be a butler đ
Once again Yana is bringing our attention to the notion of Undertaker being a butler and how he "definitely" can't be one. It seems like overkill for her to dedicate two half-pages just to telling us that UT's a lazy bitch who has no interest in helping r!Ciel manage the manor. Putting aside whether he's lying or not, I think it's very interesting that she's bringing our attention to UT + butlerhood at all (especially because I'd already come up with this theory before remembering this part existed lmao.)
The phrasing in the second exchange also grabbed my attention, because the "knowledge of managing an estate" is one of the subjects that we are told the boys in Mastiff Class (the Polaris organ "donors") are studying.
Meaning, this could be a reference to the exact thing he was doing during his human life. (By bringing it up to deny it lmao.)
Overall, the biggest unknown factor is whether reapers get a new supernatural body when they die, or whether their human corpse is repurposed - though, ultimately, I feel the former is more likely, given that many families would hold funerals and burials and cremations and definitely notice if the corpse went missing post-death. Thus, it's reasonable to assume UT was given a separate body upon death and was therefore free to experiment with his corpse. (Because of course he would, that fucker.)
And I think that's about everything for now! I'm not really looking to debate this, btw - but please feel free to comment/pick up on things you're interested in. I just wanted to share with the class đ Ty for reading!