That's an interesting thought =3. It also works for my Miranda theory, since hers can't kill Akuma.

I just don't want it to be Komui. It would kinda take away from his character in a way, I think. I love him the way he is, and I don't think being the Heart is what he needs to shine as a character.

Though, one thing supporting the Komui theory is that the Level 4 decided to target him. It said its reason was that he's an important member of the Black Order, but it's possible that it sensed Innocence on him.