@O-Takuni Yeah... Now that I’m re-reading the Chapter, it seems very likely that he’s dead and that Elmira thinks she’s getting orders from him, when she’s actually assuming what he’d want from her. That would actually be really cool. She can’t comprehend that her master’s dead. His body might be decaying. We conveniently never see his skin, clearly. The hair is there, so he must’ve died recently.
The accomplice writing choice doesn’t make sense to me. It wouldn’t feel all that satisfying to have some random person behind the scenes who just NOW surfaces and (probably) gets killed.
An unrelated observation: Elmira’s lower body is cut off, which means she’s become one with the Biped mech. Don’t know why this is. It could be that No.13 is inside of her, so by directly connecting herself to the mech, it’s able to boost the effects somehow.