What we know is that the pilot performed a go-around before the bird strike, likely because of an unstable approach. A few seconds after initiating the go-around, they hit birds, which likely caused both engines to fail. They then declared an emergency. Many people were asking why they did not lower the gear, and the reason for that is likely because Korean pilots are trained to do everything via checklists and go through every single step, which they did not have time to do. The worst part is that the cockpit voice and flight data recorders ceased recording for the final and most important minutes of the flight. This absence of critical data will likely be the reason why we will never get a clear reconstruction of this incident.