Board Thread:General Discussion/@comment-27524978-20160210030742/@comment-11139677-20160215031558

Yeah that's the thing, it more or less dissproves any signifigance with the symbol.

Honestly, my main problem with this theory is that he ignores the obvious puzzle piece: W.d Gaster, instead using one that doesn't fit and is kinda bent. Most of the mysteries regarding Sans seem to point to him, and Ness honestly just seems like a placeholder for him.