This article theorizes that Eliot's new life is actually inside a mental hospital and the author makes a compelling point.

He has a regimen. He eats with Leon at the same time every day. He doesn't really engage Leon, just listens to him speak. Like a random other patient in a mental hospital. Leon just discovered Seinfeld in 2016. Is he watching syndicated episodes on the hospital television? Eliot's room is decorated spartanly and is really a hospital room. He writes in a journal as if he might be required to do it in a mental hospital. His "mother" acts more like a guard (or cranky mental hospital nurse). Ray is just another patient in the hospital. One with an imaginary dog. He wants to escape so he wants Eliot's help.


http://www.vulture.com/2016/07/mr-robot-theory.html