My theory (Spoilers)
My theory is that Elly didn't die. The body at the morgue wasn't hers' (that's why the director doesn't show the full face, just a portion). The allegedly fiancee was just a secret agent. Maybe Elly was involved in some sinister job which needed to delete all her identity and connection with the world. The world of secret agents has no morals so they didn't care whether the boy was drowned or not. I also noticed that this case didn't get any publicity at all. So, it is very likely that it was a conspiracy.
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