It's a love story and an exploration of how corporate America treats its employees.
The first time I watched it, I immediately thought it was kind of a play on work life balance in Corporate America in trying to balance two sides of your life.
Much like "Lost" (which this show was clearly inspired by, down to using "the numbers" as part of the Lumon employees locker numbers), I think it's a mistake to think that the point of the show is to get answers to all our questions. It's the journey, not the destination.
And while I agree that the commentary on work culture and corporate influences on our lives was part of the original premise of the show, this season delved much more into broader questions of identity, as the video conversation between Innie and Outie Marks so skillfully demonstrated.
Speaking of which, something I was thinking about today: What is the significance of Helly rebelling so thoroughly against everything Helena stands for? Is it a peak into Helena's subconscious discomfort with her life? It's especially interesting because you would intuitively expect the opposite to be true: Most people live their work lives suppressing their innermost thoughts and impulses. Yet Helly meets Jaime Egan and (correctly) calls him out for being a weirdo who deserves to burn in hell. Similarly, Dylan's innie is described (by his own outie!) as a "bad-a##" who is more sexually appealing to his wife because he's unburdened by life experiences.
I suspect the show is building toward the conclusion that, as evil as Lumon may be, they actually did these characters a favor by allowing them to sever. And that holds all kinds of confusing implications.
My other prediction for S3 is that the tensions between innies and outies will escalate into full-on warfare. We already know how much Helena hates Helly (and now that Cold Harbor is completed and there's no need to placate Mark, she will surely try to kill her off for good). Meanwhile, Mark Scout has now been betrayed by Mark S, who prevented him from being with his wife and basically committed psychological torture on her.
I have no idea how all of this will play out but I'm looking forward to seeing how they manage it