Im is Nefertari Lili.
Alabasta kingdom is highly inspired on ancient Egypt. Besides the obvious physical resemblance (clothes, buildings), there is more to it.
1- Alabasters are Egyptian rocks. In Egypt, craftsmen used alabaster for canopic jars and various other sacred and sepulchral objects.
2- We saw the first poneglyph in Alabasta and poneglyphs are hieroglyphs (Egyptian language). Are poneglyphs written on alabasters? Did the Alabaster kingdom provide the stones for the poneglyphs?
3- Nefertari is the family that reigns over Alabasta. Nefertari is in fact also a Queen that exists in ancient Egypt, not only in One Piece.
4- You also have a deity in ancient Egypt that is called Nefertem. It was originally a lotus flower at the creation of the world, who had arisen from the primal waters. Nefertem represented both the first sunlight and the delightful smell of the Egyptian blue lotus flower, having arisen from the primal waters within an Egyptian blue water-lily.
The Egyptian water lily (Nefertari Lili) was present in ancient Egypt and it was a sign of immortality. Is Nefertari Lili (Imu) immortal because of the immortality surgery (Ope Ope no Mi)?
“Rise like Nefertem from the blue water lily, to the nostrils of Ra (the creator and sungod), and come forth upon the horizon each day.”
5- The Head of Nefertem (also known as the Head from the Lotus Bloom or Tutankhamun as the Sun God) was found in the tomb of Tutankhanum in the Valley of the Kings (God Valley?). One of the most notable depictions of Nefertem is the Head of Nefertem, a wooden bust depicting a young king Tutankhamun as Nefertem with his head emerging from a lotus flower. This means that Tutankhanum is depicted as Nefertem.
6- Tutankhamun is another Egyptian deity. His name means “living image of Amun“.
7- Im has in fact the same name as Amun (Imnt) or Amunet (Imnt). These words share the same root, which is Amu = Imu = Im. It can either be Amunet (female) or Amun (male).
Imn(t) is a primordial goddess/god in ancient Egypt. Imn(t) means “the hidden one” in hieroglyphics.
Keeping only the root “Im” and not specifying Imn or Imnt is a genius move from Oda because this also hides the gender, in addition to the name.
Im is hidden from everybody except the Five Elders. The ancient and current kings always believed that the throne remained empty and that nobody was sitting on it. They only know about the Five Elders, not Im (the hidden one).
In Chapter 907 the current kings still believe that the throne is empty
Leaving the throne empty is a symbol of peace that is still actual for the current kings
Im however is sitting on that empty throne and being “the hidden king of the world” (hidden one = Im). Also, notice Imn’s and Imnt’s crowns and look at the striking resemblance with Im’s head shape.
Imn (or Imnt) was one of the principal gods in ancient Egypt and he was associated with kingship, fertility, and the creation of the universe. Imu holds a position of immense power and authority, which parallels perfectly the attributes of Imn/Imnt in Egyptian mythology.
Furthermore, in Assassin’s creed origins, Aya, changes her name to Amunet as a way of renouncing her former identity.
I have renounced Aya. I have killed Aya. I am now the Hidden One known as Amunet.
I have renounced Lili. I have killed Lili. I am now the Hidden One known as Imu.
8- We have a scene of Imu and behind her, the sword of Lili (the one that was not put next to the empty throne). 19 swords were put around the empty throne so nobody sits on it. Lili’s sword wasn’t since she didn’t want to leave the throne empty. Interestingly, we can see a sword behind Im, which could be Lili’s sword. Moreover, if you look at the left and right bottom corners, there are lilies.
19 swords around the empty throne, 1 behind Imu (Lili’s sword, the one that was not put next to the throne?)
Imu with a sword behind her and lilies in the corners in chapter 908
9- Now, look at Imu closely in the final panel. Her silhouette resembles a woman and it resembles Vivi and Nefertari Lili.
*Theory by Pringles__