Why Tanaka should turn out to be loyal to our earl
If for no other reason (though I think he has a few reasons, like the fact that real Ciel is a walking corpse), Tanaka isn’t loyal to real Ciel because real Ciel is (now, at least) heartless to his servants. From ch141:
While Tanaka has pointed out how nice our earl is. From ch131:
In fact, during the murders arc, Tanaka even tells our earl he’s showing a bit too much concern for them... when our earl throws a fit over the “death” of Sebastian.
We know our earl was putting on a show, since the death was faked, but he must have also been reminded of his father’s death. So, even though the extreme reaction was staged, he could pull from previous experience and make it very convincing.
Anyway, yeah. Tanaka should choose the living “Young Master” and his kind heart... over the heartless, reanimated corpse of “Lord Ciel”.
(These panels also parallel/allude to how it’s specified in Mother3 that Lucas has a good heart, while the dead and reanimated older mirror twin brother, Claus, is now heartless. And then, Tanaka would definitely be fulfilling his role as Leder, the village bell-ringer who chooses to help Lucas instead of Claus.)












