@SEM_QEK
The burned face Akai appearances we have seen previously in the bank robbery incident with Jodie and the bomber department store incident were actually Amuro (Bourbon) in disguise.
He was gauging everyones reaction to see if Akai was really dead.
Although in this arc, burned face Akai was Sharon instead.
And if it wasnt clear before, Subaru is Akai in disguise.
Right after Akai's death Subaru shows up and Shinichi invites him to stay at his house. Then we have Haibara all cautious of him while Shinichi thinks hes no big deal.
Big flags that Subaru is not a bad person since Shinichi would never let someone untrustworthy into his house like that.
In Eisuke's departure chapter, Eisuke says that the FBI is in disarry because of someone's death, but Shinichi says "its alright" cause he knows Akai isnt actually dead.
Subaru always wears clothing to cover his neck, when Haibara tried to remove his neck covering he stopped her immediately. Probably to prevent her from seeing a voice changer or something.
Someone may say that they saw Subaru with his neck exposed before, but when that happened, Subaru didnt talk and used gestures instead (he had a toothbrush in his mouth)
There were many hints that Subaru is a good guy, if anyone suspected he was Bourbon, those suspicions should have been laid to rest the second they saw Subaru and Yukiko together.
Though once thing I don't understand is why Conan doesn't want Akai to find out that he's actually Shinichi (Akai finds out anyway cause he secretly caught Conan speaking to Ran as Shinichi over the phone)
Anyways when Amuro sneaked into the Mouri detective database, Akai hacked it and found out that someone was after the footage of Haibara from the cabin incident before this arc, since Haibara had the train ring on, Akai must have figured that the organization would target Haibara there.
So Akai, Yukiko, and Shinichi devised a plan to use this train incident to fool the organization that Haibara is dead.
Sharon knows shes alive, but she wont reveal it to the organization. Her motives are unknown, but it doesnt seem like shes too loyal to the organization as she is willing dangerous elements to the organization go free.
Shinichi and Akai are known as Silver Bullets, elements that can cripple the organization (while Sharon wont actively pursue them, she will let them die out of necessity)
Silver Bullet also happens to be the name of the drug that Haibara's parents were developing.
So now the organization believes that Akai who is super dangerous element and Sherry (Haibara) who had crazy insider knowledge are both dead while actually they both are alive and well.
So now Shinichi's side has the huge element of surprise incoming.
Phew that was crazy