In the Season 2 finale of Severance, fans are left questioning the true purpose behind Lumon’s ritual sacrifice of goats. The head Goat Herder, Lorne, reveals that the animals are being killed as part of Kier’s bizarre religion, which demands that a cherished woman be guided to Kier’s door by a goat.
The sacrifice appears to be carried out in secret, with only one person – Mr. Drummond – present. This raises questions about the cult-like nature of Lumon and its ultimate objective. The use of animal cruelty as a means of sacrifice seems unnecessary and may even fuel rebellion among the innies.
Lorne’s question “How many more must I give?” implies that many baby goats have died before this one, leading to speculation about the true extent of Lumon’s experiments. It is unclear whether they bury every deceased inie with a goat or if there are mass disappearances of Lumon employees, as people fail to notice.
The main character, Helly, and her colleague Mark seem more focused on uncovering secrets than participating in this gruesome practice. Their attention turns to the Cold Harbor project, which is deemed crucial to Lumon’s future, rather than Mr. Drummond’s role in carrying out the goat sacrifice.
Source: https://time.com/7269445/severance-goat-theory-answer-season-2-finale