Before tomorrow’s episode probably disproves the “tapes are being replayed to someone” theory, here are some of my favorite takes about who might be listening to them.

• The character/characters who survived
• Jon who lost memory
• The whole Archival staff from season one (because the tape were somehow send back in time or to alternative timeline)
• The future Archivist learning this way about the history of his predecessor (Bonus points if they completely disregards all of them as season one Jon would)
• We are the one listening to them (and it might end with breaking the forth wall and saying something like “here’s the record of what happened but luckily you don’t remember any of this”)