This is a list of many of the theories regarding the three series.
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Tsubasa: Reservoir Chronicle
This theory was popular shortly after the revelation of two Syaorans during the Tokyo arc. It suggests that "Syaoran" is actually Syaoran Li from Cardcaptor Sakura. Evidence to support this theory was that "Syaoran" uses the same Jian as Syaoran Li, as well as the same rashinban Magic Circles and the same Shourai spells. This theory was debunked with the release of Chapitre 223. Days of Happiness.
King Clow is Clow Reed
This theory was present since the beginning of the series. Evidence to support this theory are that Clow uses the same magic circle as Clow Reed, Clow had the ability to travel dimensions (something he taught to Yukito), and Clow knew of the two Clones. This theory was confirmed in Chapitre 220. The Ultimate Magic.
Theories surrounding the true identities of Real "Syaoran's" parents
There are two prominent theories as the the identities of Syaoran's parents:
Theory 1: Sakura Kinomoto and Syaoran Li: Syaoran and Sakura Li could possibly be the same characters from Cardcaptor Sakura. This theory is supported by the fact that Syaoran had given "Syaoran" his Jian sword and taught his son to use the same "Shourai" spells. Also supporting this theory is the fact that Sakura uses the same magic circle as her Cardcaptor Sakura counterpart, and had given Yuko Ichihara the Star Wand as payment to allow her son to travel to Clow Country. Debunked as of chapter 223. Sakura and Syaoran from CardCaptor Sakura could have been "Syaoran's" parents in an originating timeline that was altered with the wish to reincarnate the two Clones. This is further supported by the fact that even though the Clones both disappeared (as both Fei Wong, and Yuuko, the cause of the distortions that held them in existence, have also disappeared), the real "Syaoran" did not, neither did Watanuki.
There are other supporting arguments:
- Watanuki did not recognise Sakura and Syaoran when they first visited the shop - although they were not yet his parents, when they rewound time, they assumed these forms (rewinding before the point of their reincarnation).
- Tsubasa's flashback conversation with Syaoran and Syaoran's flashback conversation with Tsubasa are different. In Tsubasa's flashback, Syaoran does not remark that his son has not changed (from his memories of him before reincarnation), nor does he answer the question Tsubasa asks (whether the time will come to use his father's jian in Clow Country), opting to remain completely silent. In Syaoran's flashback, Syaoran remarks that Tsubasa will never change. Tsubasa does not ask the same question. Syaoran also does not remark that he inherited his jian from his father.
- Unlike most alternative selves, Sakura and Syaoran are separated from the others by their ages - whereas their counterparts (The two Tsubasas, and Sakura Kinomoto and Syaoran Li from CCS) are fourteen years old, Sakura and Syaoran are much older.
Theory 2 - Reincarnated Clones Sakura and Syaoran: Also possible (although this would be a temporal paradox) is that the two Clones, once reincarnated, would become the parents to "Syaoran". Evidence to support this theory would be that Sakura has mentioned meeting Sakura Kinomoto in a dream, as well as the current appearances of them (Sakura is dressed in the same dress the Clone wore in the Dream world, Syaoran is wearing the same clothing his son is wearing, although without the goggles). This theory was proven in chapter 223.
Syaoran and Watanuki are brothers
This theory arose shortly after the revelation in Tsubasa: Reservoir Chronicle that "Syaoran" was the son to Syaoran Li and Sakura Li. Unlike some other theories, this was close to the mark (although not accurate). Evidence includes the fact that Yuuko and Sakura have both remarked that "Syaoran" and Watanuki are the same, and that Watanuki is a distant relative of Clow Reed.
Watanuki will grow up to become Clow Reed
This theory grew in popularity shortly after Watanuki was said to have been based physically off of Clow Reed. The theory goes that Yuuko (knowingly or unknowingly) facilitated his becoming more like her, but different in his own way, and eventually becoming Clow Reed, forming a time loop not unlike that of Tsubasa Li and Syaoran. This is supported in xxxHolic chapter 204, wherein Watanuki acquires glasses similar to those of Clow Reed, if not the originals.