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Per wiki policy, Spoilers Off applies here and all spoilers are unmarked. You Have Been Warned.

What is Lugh's D-rank skill?
He notes that it's something the gods shouldn't have put into the D-ranks, so it is likely Boring, but Practical.
  • Perfect Memory: He says that he's "confident in his memory", and having perfect recall for all his skills would be a literal godsend.
  • Quickened Perception or a dodging skill: Multiple times during his match against his father, he's about to be attacked, but dodges at the last second. While he's almost certainly fast enough to do so due to Limitless Growth, even he wouldn't be able to naturally react to a knife flying right at his eye by anything other than instinct... or a skill.

Mila Martinez is the Hero Lugh is supposed to kill.
  • With the knowledge that the Hero is actually a girl, it's possible that Lugh's past apprentice from his previous life was reincarnated like he was. From what we've seen in episode one, she has a personality that is more suited for someone more idealistic than an assassin.
    • Would only apply to the anime version, since Mila Martinez does not exist in the original light novel or the manga adaption. The light novel confirms Epona is native to the fantasy world and not from Earth.
      • Alternatively, Mila will be reincarnated as Epona.

The Hero is a mistake the Goddess wants to coverup.
The Goddess wants to get rid of the Hero, however she wants to do it without drawing the gaze of other deities. Why is that important? Because the Hero has the Berserker skill, which the Goddess granted, that becomes the catalyst for the Hero to destroy the world. If she were evil and wanted to destroy the world, this wouldn't have been an issue... but she DOES want the world saved. It seems her Hero killing agenda is to save her own divine reputation, as she doesn't object to Lugh's idea of redeeming the Hero... she just doesn't think it would work. She also wants the Hero's death to seem like pure coincidence, rather than a planned action on her part.

The Goddess's other reincarnators are...
  • World's Finest Chef
  • World's Bewitching Seductress
  • World's Infamous Serial Killer
  • World's Ruthless CEO
  • World's Maddest Scientist
  • World's Craziest Driver
  • World's Domineering Alpha Bitch
  • World's Best Acupuncturist
  • World's Top Martial Artist
  • World's Expert Pro-Gamer
  • World's Professional Gambler
  • World's Kinkiest Yandere
  • World's Mysterious Hypnotist
  • World's Mightiest Viking
  • World's Motherfreaking Shark
  • World's Wholesome Dog Whisperer
  • World's Feared Mobster
  • World's Saddest Clown
  • World's Loudest Talkshow host
  • World's Hardboiled Cop
  • World's Annoying Housewife
  • World's Accomplished Athlete
  • World's Brightest Florist
  • World's Scummiest Lawyer
  • World's Pettiest Voodoo Shaman
  • World's Devious Net Idol
  • World's Hot-Blooded Pilot
  • World's Zombiest Zombie
  • World's Elusive Cat Burgler
  • World's Savviest Pirate
  • World's Charming Candy Maker
  • World's Sternest Maid
  • World's Famous Fortune-Teller
  • World's Angriest Baseball Player
  • World's Fastest Spearman
  • World's Relentless Pest Exterminator
  • World's Dangerous Arsonist
  • World's Manliest Lumberjack
  • World's Delusional 8th-Grader
  • World's Toughest Boxer
  • World's Nastiest Teacher
  • World's Strongest Wrestler
  • World's Accomplished Stage Actor
  • World's Hardworking Miner
  • World's Renown Archer
  • World's Best Performer
  • World's Greatest Agent
  • World's Baddest Outlaw
  • World's Infamous Vigilante
  • World's First Caveman
  • World's Filthiest Dumpster Diver

The Goddess manipulated fate to kill Lugh's older sister.
A case of Be Careful What You Wish For. Allen asked the Goddess for a childhood where he could train to kill the Hero. The Goddess gives a rather cryptic answer that's basically: "Don't worry. I took care of that." Lugh is the second child between Cian and Esri. Ruff died shortly before Lugh was born. To ensure there were no distractions devoted to Lugh's training, the Goddess manipulated fate to get Ruff killed, the same way she manipulated fate to not let the Battle Harem die.

Prior to Lugh, The Goddess were just trolling or playing with souls.
Evident that only Lugh that seems to be given a skill tree before his reincarnation.
  • Allen was the only one who asked questions, inquired what the Goddess could do for him, and tried to set down terms. Everyone else just said, "yup," and went off to get reincarnated. Soldiers and Samurai tend to obey orders without question. The Rapper got caught up in the fun with having someone who could keep up with him. So the Goddess might have offered the same skill selection had they made more inquiries.

The Goddess manipulated fate to kill Allen so she could reincarnate him as Lugh.
Allen could never figure out why the Assassin Guild killed him. His mission record was flawless. He was absolutely loyal to their cause. He wanted to teach his knowledge to the next generation of assassins so they could learn from his successes. It just seemed so random at the end. However as a deity of fate, the Goddess could have manipulated events on Earth in ways that seem completely contrary and impossible, just to get Allen killed so she'd have her perfect tool to assassinate the Hero.

The Goddess saved Setanta Mac Nessa
Lugh never found his body or the weapon. Such odd defying miracles are within her abilities. The Goddess also commences "Plan B" after the battle.

The Hero's Rampage is the result of the Goddess trying to get rid of him
The Goddess places 632+ people all over the fantasy world to dispose of the Hero after he has destroyed the Demon Lord. It means that the Hero, the savior of the world, is suddenly being targeted to be killed by the very people he has saved. Anyone in that world could be a sleeper agent out to get him. The Hero's situation is very similar to how Allen Smith died and he's bound to end up overcome with the same feelings of anger and frustration and betrayal as Smith was. What if that is the reason why the Hero ends up going on a rampage in the first place? From his point of view, he would be just defending himself against hundreds of ingrates out to get him either for not discernible reason, or because he would know that the Goddess betrayed him. No wonder he would go mad from the revelation and lash out with apocalyptic consequences.

The fake hijacking and shootdown of the aircraft "Allen Smith" was on is the Revealing Cover-Up that will take down the Organization.
It's not clear that the Organization has a Resignations Not Accepted policy and has been routinely having their own agents killed when they cease to be useful, but it's hard to believe that they would keep their secrets long if they did so in such a manner as they did Smith and Martinez. Regardless of whether they have an ear within the US military (as was apparently the case in their last encounter) the hull loss of a commercial jet will require a full investigation, and people are going to be angry about the loss of the friends, family, and colleagues who were murdered along with the Organization's own assassins, so that investigation will be the focus of a tremendous amount of public attention. The fact that the instruments were destroyed with an explosive device inside the cockpit and the plane wasn't even flyable when it was shot down will not go unnoticed. No matter whom the Organization attempts to frame for the act, attempting to cover up this cover-up will only expose the Organization to more liability and risk. That such an extreme act was even considered points to one of two possibilities regarding their leadership: That they are effectively omnipotent (very unlikely) or that they are stupid, corrupt, and ultimately doomed.

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