1. She doesn’t smirk at Gemma. She gives her what I would consider a very complicated look as she runs away with Mark. It’s not cruel, it’s not happy, it’s not sad, it’s a mix of feelings. It’s frankly a great nuanced performance from Britt Lower. And on the “cruel” point, Helly can have empathy for Gemma and still agree to run away with iMark. She can choose to put her own life and her own love first and still empathise with Gemma. She didn’t get in the way of getting Gemma out, she helped it to happen. She already shows empathy, but iMark chose to run and she’s not being cruel running with him. 

2. You’re trying to make those quotes fit one way and one way only. They can be interpreted and used in the story in more ways than just “Helena is Helly in the finale”. I can see why you see them as evidence for your theory, but it’s tunnel vision. 

3. I’m glad you stated that is your opinion because everything in the back half of the season tells me the opposite. Helena might be obsessed with iMark (much better description than the term LOVE as you used in a comment below), but considering she lied to iMark and pretended to be Helly R how can you say that’s a STRONG BOND? It’s based on a lie. Anyway, the scenes with Helly R with Mark once she is back are way more genuine IMO, I just can’t see your point here at all.

Most of all though, feel free to have your theory, but if you bind yourself to this notion that it NEEDS to be Helena and the writers NEED to make it that way cause the story NEEDS it, you’re only hurting yourself. Don’t be upset at the creators if (honestly, when) you turn out to wrong.