Sometimes corporate culture does look like a cult indeed.
The longer one watches 'Severance', the more obvious it becomes that Lumon's corporate culture is getting creepier every new workday. Many things in 'Severance' resemble a religious cult: the employees are in awe of Keir Eagan, the company's founder, they praise the corporate Handbook as if it was the Bible, and top management sometimes uses weird quotes to motivate their staffers.
In fact, everyone in Lumon might actually have their own religion, some fans believe. One theory delves into the issue, offering an unexpected look at the company's possible purpose: pretty much like every religion, Lumon might be seeking immortality.
The "severance" chips, as well as every department's jobs, might be aimed at creating a world where good deeds are praised, and sinners are being cast down – or, in case with the show's reality, sent into the break room.
There is also a possibility that neither of the Keir family members is dead, at least not in the way regular people perceive death. Their consciousness might be preserved somewhere: given that the company is capable of surgically dividing people's memories, it does not sound impossible at all.
One Reddit fan theory even diversified the show's universe into Heaven, Hell and Purgatory. According to the theory, Heaven is wherever the Eagan family exists, while Lumon's office essentially serves as Purgatory. At birth, one should ideally be immediately subject to severance, only to then test their service to Keir.
"Service to Keir, his Bible (The Handbook), and his Family can see you advance through the many levels of Purgatory (The Various Departments/Positions), where death is no longer a factor. Do horribly enough and you will be cast back into Hell, which is Earth, where death and pain are very real things," the fan theory reads.
The theory seems to be quite consistent with what season 1 has established so far. With the show going on a hiatus with a cliffhanger that we are not going to spoil, fans are now left in excitement for season 2 release date to be announced.