So to some extent, it's like Quorra kind of literally uses his matter to become herself.
Horowitz: Well, what we don't want to be saying is that she's Kevin Flynn. And she's not. But that there was a one-for-one trade that essentially happened.
Fascinating. I hadn't interpreted the scene that way, but hearing the explanation makes sense -- and provides a fitting and poetic end for Kevin Flynn (Alpha and Omega, beginning and end, all at the same instant). Of course, those ideas don't exactly come through all that clearly in the film itself, but the fact that Flynn's act of self-realization (accepting and literally "owning" his CLU persona) also allows for a true birth is particularly compelling to me.