In the theory, Dan doesn't save her from drowning in the beginning of the movie, that was an hallucination along with all the other scenes in the movie up to the point when they're in a car and it starts to fly to heaven.
The flying car scene in the theory would be when her oxygen starved brain finally shuts down. It is quite a grim concept and it makes the whole movie hard to view a second time. It adds a grim lens to an otherwise upbeat movie.
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