The Accountant's silver coin is one of the 30 Denarii
given to Judas
It would certainly make enough sense given what he does for a living.
- Would that mean there are 29 MORE Accoutants..?
- Quite possibly. He did mention that, even if he died, there would always be someone else.
- Wait, that might mean...is the Accountant Nicodemus?
- After the events of the film, Mandy changed her name, adopted an accent and began to work around the south as a waitress. She also toughen up and learnt about cars.
The Devil let Milton take the Godkiller
- It fits everything we're told in the film: The Devil is a decent guy, who hates all those cults worshiping him and doing all sorts of fucked up things in his name. The Accountant seems to think it's virtually impossible to steal the Godkiller. Milton says he just walked in and took it, which could be true because the Devil did nothing to prevent him. The one thing that clashes is why the Devil then sent the Accountant after him? It could be that the Devil has to follow the rules, which say someone has to be sent to hunt down an escapee immediately.
God is dead.
- God is never mentioned, and when we first see the Godkiller, it is missing one round, meaning that it has already been used at least once. Also, unless it was made to take out members of some non-Christian pantheons, the name implies it only ever had one purpose...