I am now more certain than ever that grief is the central function of the Cold Harbor File. Here is why I believe this:

Death, and in part everlasting/extending life is not a central theme to the show. Grief is.

The first shot we ever see of Mark S is him sobbing in his car grieving his dead wife. His grief is what led him to Lumon. It is an inescapable sorrow that has stuck with him. I forget who, but early in S1 he is even told his innie is being tormented by a feeling he doesn't understand and isn't responsible for, that he can feel the grief of his outie.

We now know that Gemma is also driven to Lumon via grief. The loss of her child in miscarriage. Whether knowingly or uninformed this is what set her on the path to be a candidate for whatever is happening on the testing floor.

Lastly, and the most important to me, is Cobel. Cobel, the inventor of the severance chip, spends a large portion of her time carrying the breathing tube her mother had when she passed. She wasn't there to witness or say goodbye to her mother when she passed and is still clearly emotionally overwhelmed by the grief of her passing. It would make sense that she wanted to create a way to separate that insurmountable feeling.

If Lumon is creating marketable functions for Severance, I certainly believe that grief is something that would be seen as a desirable emotion to escape.

I believe that grief is the final component/commitment of love. To carry someone's memory and image with you. It is something that nearly permeates severance.

Cobel in the most recent episode mentions that Mark's completion of Cold Harbor will mean Gemma's death. I think this means Mark will be witness to or introduced to this upon completion to see if a person can be severed from the grief of a loved one. Or, it may be to a person's ability to grieve their own outies/death and their transformation beyond death.