What really happened to Ken Lay?

Not surprisingly, conspiracy theories abound as to the recent death of Ken Lay, which will make it difficult, if not impossible, for authorities to seize his ill-gotten assets. It's not that I believe any of them, but they are amusing. This is my favorite:

As we all know Ken Lay, was moonlighting as senior citizen porn star Dave Cummings... Ken Lay is alive and very well and will assume his Porn Star alter-ego full time with all of us assuming he is six feet under. This makes sense as surely even Bruce Wayne would become Batman fulltime if Wayne Industries were to go bankrupt in an accounting scandal.