WMG / Needlem0use

Sarah blames Martin the most for her current predicament.

Either because at best, Martin started the fight that ended Sarah's normal life, or at worst, (possibly) was the one who dealt the killing blow. This is why he is in the form of Robotnik/Eggman (as in, the villain of Sonic), and why Sarah was particularly brutal with his murder and said that "he deserved worse".

Building off of this, Luther (aka Tails) is at the second place or very close (probably because in Sarah's head he broke the promise he spoke about right before the party), and Michael (aka Knuckles) might be, even slightly, the one with the least blame in Sarah's point of view ("he got it pretty easy").

• Probably jossed, or least her choice of character is for him in universe is. The April Fool’s QnA seems to imply that Sarah doesn’t know much, if anything, about the Sonic franchise, so the characters she chose for each of her ex-friends were likely arbitrarily.

Needlemouse has Super-Strength that isn't tied to her other powers

She managed to necklift and throw Luther with only one hand like it was nothing. Yet when she comes to the real world, the deaths of her victims seem to be inhumanly brutal, such as that of Kyle, who ended up looking like he was mauled by a wild animal after she killed him.

X, or Needlem0use’s counterpart to X, is the entity revealed in Confronting who’s assisting Sarah with her killings.

Let’s run down the list with the reveal in Confronting in mind. The ability to manipulate data? Check. Soul stealing? Check. Ability to insert a soul into character data? Big check. Lastly, the smoking gun evidence, a fascination with Sonic as a franchise. Currently unknown, but the fact that whatever is helping Sarah decided to check out a beta of a Sonic comp disk is telling.

• Jossed. The entity is named "Atem" and is a manifestation of Sarah's animosity and hatred.

Sarah has somewhat of a soft spot for Luther

A flashback showed the two hanging out on their own, and the group photo has Sarah’s arm wrapped around Luther’s shoulders, heavily implying these two were the closest in the group. Luther is the only one to confess what really happened to Sarah, and while he gets his fair share of torment from her, she also seems to be just a little more lenient with him. The fact that Luther becomes Tails in the game seems to confirm this, assuming Sarah chooses who becomes which character once she kills them.

Season 3 will star Derek Green and take place in the mid to late 2010s

The way it’s presented could be video logs as he investigates the killings of Sarah’s former friends, Tom and Kyle, and any other targets for Needlemouse’s wrath that could be killed offscreen.

• Jossed. Jojo/Joseph has not only stated multiple times that Season 2 would be the last, but he also said in the official Discord server he wouldn’t adapt any bits of story that would relate to the Cult of X, which likely includes Derek.