Story is a Masterpiece (Massive Spoilers very long)

[Omnitool]

Further evidence to support the dream theory is that Simon worked in a comic book store, so reading comics about robots / cyborgs etc could have been a foundation for the dream, like the posters, books and DVD in his appartment.
Simon was also known to experience vivid nightmares frequently after the car crash, and was prescribed medicine to supress these nightmares.

I thought that also but wasn't sure if i should take it into consideration since the only nightmare we can witness is audio only and therefore leaves to much room for interpretation.

Another interesting thing is that Mark Sarang's room in Theta is very similar to Simon's appartment regarding its content:
- Both Simon and Sarang have a book about human counciousness.
- Sarang's room is the only one in the entire game where you find a recording device similar to an old telephone answering machine, containing an audio recording. Simon's room also has a telephine answering machine, where you can play a message.
- Both Simon and Sarang have posters with planets on the walls of their rooms.

Also, Sarang believed in continuity, a fact which Simon practically experienced after he was scanned for the first time.