[andrewpi]

The voice on the phone at the end of s02e02 is Tyrell though. He's obviously on the run somewhere; most likely overseas.

[bduerst]

We joked that Tyrell is another split personality, since the main character never really seems to interact with Tyrell and other people in the same conversations.

Tyrell's wife could know about his personalities and just not care, hence the weird conversation at the end of season 1.

[rudolf0]

Yes, but remember Elliot is a very unreliable narrator, and that's definitely a scene from his perspective.

I still think Tyrell is alive and was really on the phone, but the fan theory isn't nullified just because his voice was heard.