the Leviathan DLC throws wrenches into the theory which I don't think were addressed.
Whoa, wait, the Leviathan DLC also does away with it? No spoilers, but, I didn't expect that from that DLC.
It does in a minor way by expanding on the backstory behind the Reapers. Nothing spoilery, really. It also shows how fucking short-sighted BioWare is in the same way the Extended Cut did, which is why I refuse to believe these people could pull off something as deep as the IT.