The Matrix comparisons are even stronger here, especially after Irv has a strange dream later in the episode.
(Sounds a bit like the pills in The Matrix, doesn’t it?)
…at times I was left wondering if Lumon had activated a yet-unknown-to-us part of the severance chip (à la The Matrix) to send the refiners on this journey in their minds…
Mark snaps upright fully reintegrated like Keanu Reeves in The Matrix and uses the moves from the Chikhai Bardo cards to defeat a series of Lumon employees…
Lumon exhumed Gemma’s body after Mark’s original freshman fluke because it showed them he’s essentially Neo from The Matrix and they want to harness his powers for capitalist and/or nefarious purposes before he realizes how much control he has…
Mark’s bare fish tank with a blue and a red fish is a clever nod to The Matrix, with which Severance also shares a lot of thematic ground.