The SOMA Theory, An Unfinished Script.

[GrAVit]

I don't know, I always thought of SOMA as some sort of acronym.
What would the point of writing it with capital letters be otherwise?

I think this is pretty essentially related to the storyline of SOMA: http://en.wikipedia.org/wiki/Brain_in_a_vat

We saw brains connected to cables in a major gameplay trailer that Frictional released.
I think the game will deal with the concept of reality quite a bit.